Information for ruling 600011768
This section is Advance Tariff Ruling
- Start date
- 23 Dec 2024
- Expiry date
- 22 Dec 2027
- Commodity code
- 1902209190 (opens in new tab)
- Description
- Product is a pack of 12 wheat flour gyoza parcels filled with mushrooms, mangetout and asparagus. The "pastry" is made from wheat flour, water, vegetable oil, salt, sugar and tapioca starch and the filling is made from shitake mushrooms, oyster mushrooms, straw mushrooms, mangetout, asparagus, carrot, sake wine, Chinese chive, vegetable oil, soy sauce, onion, ginger, spring onion, sugar, cornflour, salt, garlic and oil for grilling. Packaged in a clear PET heat sealed retail ready tray. It will be shipped frozen and sold chilled in retail. Gyozas have been steamed and fried prior to packaging but require further cooking before consuming.
- Keywords
-
- COOKED
- FROZEN
- PUT UP FOR RETAIL SALE
- PASTA
- MUSHROOMS
- STUFFED
- GYOZA
- MIXTURES OF VEGETABLES
- 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 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 as Packaged in a clear PET heat sealed retail ready tray with 12 per tray. 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 19022091 Other than containing more than 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20% by weight of sausages and the like, of any meat and meat offal or any kind, including fats or any kind of origin; cooked. 10 Digit Code 1902209190 Other than containing rice. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1902