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Information for ruling 600011180

This section is Advance Tariff Ruling

Start date
17 Sep 2024
Expiry date
16 Sep 2027
Description
Hand wrapped prawn wonton soup. Packaged in a sealed bowl with lid.There are six bowls Ingredients: Prawn Water Wheat flour Tapioca starch Modified tapioca starch Sodium carbonate Marinade Sesame oil Sugar White pepper Soup Water Sugar Salt Soy sauce powder Defat soya bean
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 190220 - Stuffed pasta, whether or not cooked or otherwise prepared 8 Digit Code 19022010 - Containing more than 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates 10 Digit Code 1902201099 – other than containing rice; other than Hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce Also classified in accordance with: Chapter note 1 Harmonized system explanatory notes (HSEN) to heading 1902