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Information for ruling 600013472

This section is Advance Tariff Ruling

Start date
12 Aug 2025
Expiry date
11 Aug 2028
Description
Cooked noodles with chicken sauce. The noodles and sauce are packed in separate pouches within a cardboard presentation box. Preparation instructions: empty the pouches to the cardboard box and place to microwave to heat before consumption.
Keywords
  • SAUCES
  • PRECOOKED
  • PASTA
  • GOODS PUT UP IN SETS
  • NOODLES
  • FLAVOURED
  • CHICKEN MEAT
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 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 3B has been used as the cooked noodles are considered to be the essential character. GIR 5B has been used identify the type of packaging: pouches in a cardboard box GIR 6 has been used to classify this product by the terms of heading 190230 - Other pasta 8 Digit code 19023090 - Other than dried 10 Digit code 1902309090 - Other than containing rice Also classified in accordance with: Harmonised System Explanatory Notes to heading 1902