Information for ruling 600013434
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2025
- Expiry date
- 08 Oct 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- The product tamales is a corn dough based dish containing a filling of chicken. The tamales are frozen. It contains the following ingredients: dried corn husk, green tomatoes, serrano peppers, onion, garlic, cilantro, powdered chicken broth, water (for salsa), sunflower oil, corn dough, lard, baking powder, salt w/ onion powder, chicken broth (for masa) and meat filling (chicken). Each tamales weighs 83.3 grams. They are imported as 100 tamales; each package of tamales will contain 4 tamales, having a total of 66 packages. The tamales are imported in embossed plastic vacuum food bags
- Keywords
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- ONIONS
- CHICKEN MEAT
- FROZEN
- PASTRY PRODUCTS
- FOR HUMAN CONSUMPTION
- TOMATOES
- 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: Classification has been determined in accordance with the following: 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 packaging - vacuum bags GIR 6 Has been used to classify the goods to subheading level 190590: Other than elsewhere specified 8 Digit code 19059080: Other than elsewhere specified; Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter 19 Note 1(a) Harmonised System Explanatory notes to heading 1905