Information for ruling 600013298
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2025
- Expiry date
- 18 Sep 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a 210g box of 14 frozen vegetable samosas. They are made of a vegetable filling which is stir fried, wrapped in pastry and then fried before being frozen. They are made from Vegetables (potato, tomato, carrot, peas, cauliflower, onions, spinach, french beans, coriander leaf, curry leaf), Wheat flour, Cotton seed oil, Water, Garlic paste, Corn starch, Salt, Ginger paste, Sugar, Coriander powder, Curry powder, Ground cumin seed and Garam masala. Packaged in a plastic bag in a retail cardboard outer box. They will need to be reheated until they hit a core temperature of at least 65°C before human consumption.
- Keywords
-
- FRIED
- FROZEN
- FOOD PREPARATIONS
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- BAKERY PRODUCTS
- WHEAT FLOUR
- SAMOSA
- FOOD PREPARATION OF FLOUR
- SAVOURY
- 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 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 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: The Harmonized System Explanatory Notes (HSENs) to heading 1905