Information for ruling 600013301
This section is Advance Tariff Ruling
- Start date
- 02 Sep 2025
- Expiry date
- 01 Sep 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- The pack of frozen 8-prawn toasts, weighing 200g, are made of wheat flour and prawns (penaeus vannamei). The cooking instructions state that the product should be cooked for 8 minutes at 180 degrees from frozen. Packaged in a plastic bag and placed in a cardboard box. Process: receiving raw materials, emulsion (filling) preparation, bread toast making, forming (bread + filling), topping with coating crumbs, frying, freezing, bag packing, cold storage. Ingredients: wheat flour, prawn, fully refined soya bean oil, yarn bean, onion, soya sauce (water, soya bean, wheat, salt, sugar), spring onion, rice flour, sesame seed oil, garlic, ginger, salt, yeast, ground, white pepper, sugar, rice bran oil, stabiliser: calcium carbonate, acidity regulators: sodium carbonates, sodium citrates.
- Keywords
-
- PRAWN
- WHEAT FLOUR
- FROZEN
- SOYA BEAN OIL
- PUT UP FOR RETAIL SALE
- PREPARED
- BREADCRUMBS
- 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 plastic bag placed into a cardboard 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, 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: Harmonised System Explanatory Notes (HSENS) to heading 1905