Information for ruling 600012234
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2025
- Expiry date
- 09 Feb 2028
- Commodity code
- 1902203091 (opens in new tab)
- Description
- Steamed buns. The product is for human consumption. The main ingredients for the buns include wheat flour, chicken, sugar, water, sauces (soya, sesame, oil), and spices (garlic, pepper, salt). Frozen chicken is prepared via marination with blends of sauces and spices using an in-house recipe. Wheat flour and water are mixed into dough then cut into a circle. It is then stuffed with the marinated chicken via automated machinery into the shape of the fluted bun. The buns are sent for heat-treatment via steaming, attaining a specified internal temperature. The products are then cooled, pre-packed and deep-frozen attaining a specified temperature, before it is packaged into poly trays of 8 pieces and covered with a sealed poly bag printed with a description of the goods and the makers name. Then released for retail distribution. Each pack contains 8 pieces x 35g (Net weight 280g), in a standard carton consisting of 18 packets.
- Keywords
-
- PRE COOKED
- WHEAT FLOUR
- MARINATED
- CHICKEN MEAT
- STEAMED
- DOUGH
- DEEP FROZEN
- 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 5a has been used to identify the type of packaging: poly tray and wrapper. 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 19022030 - Containing more than 20% by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin. 10 -digit code 1902203091 Other: Samosa of grounded chicken; dumplings of poultry meat, chicken shaomai, chicken gyoza, samosa of grounded beef. Also classified in accordance with: Heading 1902 Chapter note 1 a. Harmonised System Explanatory Notes to heading 1902. WCO Opinions to heading 1902.20 1 & 2.