Skip to main content
Back

Information for ruling 600013294

This section is Advance Tariff Ruling

Start date
19 Sep 2025
Expiry date
18 Sep 2028
Description
Product is a box of a 760g Chinese takeaway platter which contains approx. 40 pieces including 10 Hoisin duck spring rolls weighing 180g, 10 vegetable spring rolls weighing 180g, 10 sweet and sour money bags weighing 150g, 10 prawn toasts weighing 150g and a sweet chilli sauce sachet weighing 100g. The Hoisin duck spring rolls are made from Wheat flour, Duck, Onion, Soya bean oil, Hoisin sauce, Spring onion, Maize starch, Garlic, Sesame seed oil, Potato starch and Salt. The vegetable spring rolls are made from Vegetables (cabbage, carrot, onion, green pepper), Wheat flour, Soya bean oil, Garlic, Soy sauce, Maize starch, Sesame seed oil, Salt, Water, Ground white pepper and Potato starch. The sweet and sour money bags are made from Vegetables (cabbage, tomato, onion, yam bean, red pepper, green pepper), Wheat flour, Soya bean oil, Garlic, Sugar, Tomato paste, Soya sauce, Distilled vinegar, Maize starch, Salt, Water and Potato starch. The prawn toasts are made from Wheat flour, Prawn, Soya bean oil, Yam bean, Onion, Cabbage, White sesame seeds, Corn starch, Soya sauce, Garlic, Ginger, Rice bran oil, Sugar, Salt, Sesame seed oil, Coriander, Yeast, Ground white pepper and Wheat starch. The sweet chilli sauce is made from Water, Sugar, Modified tapioca starch, Red chilli, Garlic, Salt, acetic acid and paprika extract. All components have been fully cooked prior to being frozen, the pastry/bakers ware products have been fried and the sauce has been steam cooked. Everything will need to be reheated until they hit a core temperature of at least 65°C before human consumption. All components are packaged in a plastic bag, the sauce in its separate sachet and then packaged in a retail cardboard box.
Keywords
  • SUCROSE
  • FRIED
  • FROZEN
  • SUGARS
  • FOOD PREPARATION
  • PASTRY PRODUCTS
  • MIXTURES OF VEGETABLES
  • FOOD PREPARATION OF FLOUR
  • PUT UP FOR RETAIL SALE
  • FOOD PLATTER
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 Additional chapter note 1 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905 part (A)