Information for ruling 600012771
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2025
- Expiry date
- 22 Apr 2028
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Pre-fried Crispy duck spring rolls for human consumption Crispy duck with hoisin sauce in filo pastry with a sweet and sour sauce Packaging: 500gm packs of 20 spring rolls with 2 sachets of sauce. In a heat sealed PE bag with a cardboard sleeve. Crispy Duck Spring Rolls: Ingredients: Pastry (Wheat Flour, Water, Sunflower Oil, Salt), Duck, Onion, Spring Onion, Hoisin Sauce, (Soya Sauce (Soybean, Salt, Wheat Flour, Water), Sugar, Soybean Paste (Soybean, Wheat Flour, Rice Flour, Salt, Water, Sugar), Dark Soya Sauce (Molasses, Water, Soy Sauce (Salt, water , Soybean, wheat), Red Curd Bean (Soybean, Water, Red Rice, Sugar, Salt, Flavour Enhancer:E621) Modified Tapioca Starch, Chinese Wine, Vinegar Sour Sauce (Vinegar, Water, Glucose, Syrup, Soy Sauce (Salt, Water, Soybean, Wheat Flour), Salt, Spices), Garlic, Sunflower Oil, Sesame Oil, Five Spice, Star Anise, Pepper), Tapioca Flour, Garlic, Sesame Seed Oil, Sunflower Oil Sweet and Sour Sauce: Ingredients: Sugar, Tomato Paste, Chilli, Vinegar, Water
- Keywords
-
- DUCK MEAT
- FROZEN
- PASTRY
- SPRING ROLLS
- FOR HUMAN CONSUMPTION
- BAKERY PRODUCTS
- DIPPING SAUCE
- 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 - In a heat sealed PE bag with a cardboard sleeve. GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059070 - Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Chapter 19 Note 1a Harmonised System Explanatory Notes (HSENs) 1905 refers