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Information for ruling 600011216

This section is Advance Tariff Ruling

Start date
10 Sep 2024
Expiry date
09 Sep 2027
Description
Spring Roll Platter. A platter Selection Consisting of the following: 1 bag of 20x Hoisin Duck Spring Rolls, 1 bag of 20 x Sweet Chilli Chicken Spring Rolls, 1 bag of 20 x Vegetable Spring Rolls. These are all frozen. Ingredients as follows: Hoisin Duck Spring Rolls: Wheat flour, Duck, Onion, Hoisin sauce, Water, Sugar, Soy sauce (water, soya bean, wheat flour, salt), White vinegar, Modified tapioca starch, Salt Garlic powder, Sesame seed oil, Colour: plain caramel, Thickener: Xanthan gum, Spices: (aniseed, star anise, cinnamon, clove, fennel), Soya bean oil, Spring onion, Maize starch, Garlic, Sesame seed oil, Salt, Potato starch. Sweet Chilli Chicken Spring Rolls: Wheat flour, Chicken Breast, Soya bean oil, Cabbage, Red bell pepper, Green bell pepper, Garlic, Beansprouts, Onion, Sugar, Red chilli, Maize starch, Soy sauce (water, soya bean, wheat flour, salt), Rice vinegar, Salt, Chilli Powder, Potato starch. Vegetable Spring rolls: Vegetables (cabbage, carrot, Onion, green pepper), wheat flour, Soya bean oil, Garlic, Soy sauce (water, soya bean, wheat flour, salt), Maize starch, Sesame seed oil, Salt, Ground white pepper, Potato starch, Water.
Keywords
  • DUCK MEAT
  • CHICKEN MEAT
  • PASTRY PRODUCTS
  • MIXTURES OF VEGETABLES
  • SPRING ROLLS
  • BAKERS WARES
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 of 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5b - has been used to identify the type of packaging: 3 Plastic bags of 20 Spring rolls. GIR 6 - has been used to classify the goods to subheading level 190590 Other than Rusks, toasted bread and similar toasted products. 8 Digit Code: 19059080 Other than Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905