Information for ruling 600011788
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2025
- Expiry date
- 15 Jan 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a pack of 2 mini fried toast triangles topped with prawns , 2 wheat pancake rolls with vegetables and 2 wheat pancake parcels filled with vegetables. They contain the following: Mini prawn toasts: Prawns, Spring Onion, Ginger, Corn Starch, Sugar, Sesame Oil, Salt, Sunflower Oil, Baking Soda (Sodium Bicarbonate), White Sesame Seeds, Salt, wheat flour, yeast, water and bread improver. The percentage of prawns in the mini prawn toasts is 39.6% but comes to 9.504% of entire product. vegetable spring rolls: - Vegetable Filling 60.87%: Carrot, Yam Bean, Cabbage, Rehydrated Jelly Ear Mushroom, Onions, Water Chestnut, Soy Sauce, Red Chillies, Rice Vermicelli, Coriander, Straw Mushroom, Garlic, Sugar, Ginger, Shao Xing Rice Wine, salt, Cornflour, Green Peppercorns, White Pepper, Vegetable Oil, wheat flour and water vegetable money bags: Cabbage, Soybeans, Water Chestnut, Mung Bean Vermicelli, Carrots, Mangetout, Spring Onion, Ginger, Chinese Chive, Soy Sauce, Garlic, Sugar, Sesame Oil, Shao Xing Rice Wine, Red Chilli, Salt, White Pepper, Vegetable Oil, Raising Agent, wheat flour and water, All products are fried and the frozen before packaging in a retail ready sealed plastic tray. They are shipped frozen and will need to be reheated before human consumption.
- Keywords
-
- PRAWNS
- VEGETABLES
- FROZEN
- FOOD PREPARATION
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- PUT UP FOR RETAIL SALE
- 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 in a pack with 2 prawn toasts, 2 spring rolls and 2 money bags, all frozen. 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: Chapter note 1a to chapter 19 Additional chapter note 1 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905