Information for ruling 600011770
This section is Advance Tariff Ruling
- Start date
- 23 Dec 2024
- Expiry date
- 22 Dec 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Product is a pack of 12 wheat pancakes hand rolled and filled with oriental vegetables. They are made from a wheat pancake made from wheat flour, water, salt and tapioca starch and filled with carrot, yam, cabbage, mushrooms, onions, water chestnuts, sunflower oil, light soy sauce, red chillies, rice vermicelli, coriander, garlic puree, sugar, ginger, shao xing rice wine, salt, cornflour, peppercorns and sunflower oil. Packaged in printed plastic retail ready pouches. They are shipped and sold frozen. They have been fried but will require additional cooking prior to consumption.
- Keywords
-
- VEGETABLES
- FROZEN
- SUGARS
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- SAVOURY
- PUT UP FOR RETAIL SALE
- 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 as packaged in printed plastic retail ready GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059070 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; 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) including note (10)