Information for ruling 600011773
This section is Advance Tariff Ruling
- Start date
- 27 Nov 2024
- Expiry date
- 26 Nov 2027
- Commodity code
- 1902209190 (opens in new tab)
- Description
- Vegetable dim Sum selection, consisting of 12 steamed wheat flour dumplings . This consists of 2 carrot shaped dumplings, 2 pea pod shaped dumplings and 2 tomato shaped dumplings. These have been made by mixing the pastry ingredients into a dough. The dough is rolled and shaped and filled with the ingredients before they are steamed and frozen and packed into plastic heat sealed retail ready units.
- Keywords
-
- VEGETABLES
- FROZEN
- FOR HUMAN CONSUMPTION
- PASTA
- STUFFED
- 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)). 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 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; cooked. 10 digit code 1902209190 - Other than containing rice. Also classified in accordance with: Chapter note 1a to Chapter 19 Harmonised System Explanatory Notes(HSENs) to heading 1902