Information for ruling 600013166
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2025
- Expiry date
- 23 Jul 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a Chinese selection box that comprises of 8 prawn toasts (weighing 15g each totalling 120g), 8 vegetable spring rolls (18g each totalling 144g) and 8 vegetable wontons (16g each totalling 128g). They are all cooked products by frying, cooled and then frozen and packaged in a airtight sealed bag with a retail printed carton totalling 392g. The Prawn toasts are made from a filling of shelled Shrimp (Tesco Welfare Approved) (Litopenaeus vannamei) (over 20%), Yam bean, Bamboo shoot, Breadcrumbs, wheat flour, sesame oil, soy sauce, sugar, salt, white pepper), bread (wheat flour, water, fully refined soy bean oil, sugar, yeast, salt) White sesame seeds, Black sesame seeds and frying oil. The Vegetable Spring Rolls are made from a filling of bean sprout, cabbage, carrot, white onion, dried breadcrumbs, spring onion, corn-starch, garlic, ginger, sugar, five spice powder, yeast extract and salt, a Pastry of wheat flour, water, fully refined soybean oil , salt and a edible glue made from water and rice flour and a frying oil. The Vegetable Wontons are made from a filling of carrot, cabbage, bean sprout, white onion, corn, chilli sauce, spring onion, sugar , corn-starch, garlic, fully refined soybean oil, vinegar and salt, a pastry Wheat flour, Water, fully refined soybean oil, salt, and a edible glue made from water, rice flour and frying oil. All products maintain their shape. The overall product contains less than 20% meat/fish/prawns and under 5% Sucrose.
- Keywords
-
- PRAWNS
- FROZEN
- FOOD PREPARATIONS
- BAKERS WARES
- FOR HUMAN CONSUMPTION
- SETS
- BAKERY PRODUCTS
- 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 sealed bag with retail carton and weighs 392g. 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: Additional chapter note 1 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to 1905