Information for ruling 600011408
This section is Advance Tariff Ruling
- Start date
- 16 Sep 2024
- Expiry date
- 15 Sep 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- A Chinese food selection consisting of 10 prawn toast, 10 vegetable spring rolls and 10 vegetable wontons 160g.The total pack weight is 490g .The items have been cooked. Ingredients: Prawn toast: Shrimp Yam bean Bamboo shoot Breadcrumb Wheat flour Sesame oil Soy sauce Sugar Vegetable spring roll: Bean sprout Cabbage Carrot White onion Dried bread crumb Spring onion Five spices powder Sugar Vegetable won ton: Carrot Cabbage Bean sprout White onion Corn Chilli sauce Spring onion Sugar Corn starch Garlic Fully Refined soybean oil Vinegar Salt
- Keywords
-
- PRAWN
- VEGETABLES
- FROZEN
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- BAKERY PRODUCTS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1905: Bread, pas-try, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for phar-maceutical use, sealing wafers, rice paper and similar products GIR 5b has been used to identify the packaging. GIR 6 Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified 8 Digit code 1905908000: Other than containing 5% or more, by weight, of su-crose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905