Information for ruling 600011769
This section is Advance Tariff Ruling
- Start date
- 23 Dec 2024
- Expiry date
- 22 Dec 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a pack of 6 pyramid shaped wheat flour pastry parcels filled with mushrooms and hoisin, soy and ginger sauce. They are made from a sui mai pastry made from Wheat flour, Water, Salt, Sugar, Turmeric, Vegetable Oil and the filling is made from King Oyster Mushrooms, Hoisin Sauce, Carrots, water chestnuts, onions, miso paste, cornflour, dark soy sauce, garlic, sugar, ginger, sesame oil, Shaoxing rice wine, nutritional yeast, salt, ground black pepper, straw mushrooms, shiitake mushrooms and vegetable oil. the parcels are handmade. Packaged in plastic retail ready units. Shipped frozen and sold chilled in retail. product needs cooking before consuming. Pastries are steamed before being frozen.
- Keywords
-
- WHEAT FLOUR
- FROZEN
- BAKERS WARES
- PASTRY PRODUCTS
- PUT UP FOR RETAIL SALE
- MUSHROOMS
- 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 as Packaged in plastic retail ready units with 6 pyramids in each box. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059080 Other than matzos or communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1905 including note (A) (10)