Information for ruling 600013290
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2025
- Expiry date
- 18 Sep 2028
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Product is a box of 8 frozen mini crispy hoisin duck pancakes. These pancakes are made by stir frying the filling, stuffing the filling into a semicircle shaped pancakes, coated in breadcrumbs and then fried before being frozen. They are made from Wheat flour, Duck, Soya bean oil, Breadcrumbs (wheat flour, yeast, salt), Hoisin sauce, Onion, Yam bean, Oyster mushrooms, Spring onion, Maize starch, Garlic, Water and Salt. They will need to be reheated until they hit a core temperature of at least 65°C before human consumption. Packaged in a plastic bag within a retail outer box.
- Keywords
-
- WHEAT FLOUR
- FRIED
- FROZEN
- FOOD PREPARATIONS
- SUGARS
- FOOD PREPARATION OF FLOUR
- PUT UP FOR RETAIL SALE
- BAKERY PRODUCTS
- DUCK MEAT
- SUCROSE
- 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 product GIR 5b - has been used to identify the type of packaging as in a plastic bag in a retail box. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified. 8 Digit Code 19059070 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; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905 part (A)