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Information for ruling 600011807

This section is Advance Tariff Ruling

Start date
11 Dec 2024
Expiry date
10 Dec 2027
Description
Gluten Free Country Garden Burger Frozen vegetable burger made with potato, carrot, sweetcorn, green beans, red pepper, broccoli and cauliflower, coated in crispy gluten free breadcrumbs. For human consumption. Ingredients: Potato, Rapeseed Oil, Carrot, Rice Flour, Cauliflower, Broccoli, Gram Flour, Water, Sweetcorn, Green Beans, Dehydrated Potato, Onion, Red Pepper, Vegetable Bouillon, Potato Starch, Maltodextrin, Yeast Extract, Onion Powder, Sugar, Garlic Powder, Herbs, Lovage, Dried Parsley, Spices, White Pepper, Mace, Nutmeg, Turmeric Extract, Maize Starch, Maize Flour, Modified Potato Starch, Salt Raising Agents, Dextrose Packed in 6 x (4 X 120g) Bag in box
Keywords
  • COATED
  • FROZEN
  • BROCCOLI
  • MEAT FREE BURGER
  • CARROTS
  • VEGETABLES
  • SPICES AND HERBS
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 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 - 6 x (4 X 120g) Bag in box. GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified within this subheading 8 Digit Code 19059080 – Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905