Information for ruling 600013581
This section is Advance Tariff Ruling
- Start date
- 17 Sep 2025
- Expiry date
- 16 Sep 2028
- Commodity code
- 1902309090 (opens in new tab)
- Description
- Product is a pack of 4 bowls of frozen chopped shrimp tom kha wonton soup with noodles. Each bowl is comprised of 90g concentrated soup, 75g of chopped shrimp pastry wontons, 83g of noodles and 10g of vegetables, totalling 258g. All components are fully cooked prior to being frozen. The soup concentrate is made from Tom Yum Soup concentrate (35% of the product): Water 18.527% Tom Yum paste (palm oil, seafood flavour booster, shallot, clouding paste , lemongrass, Tom yum natural flavouring, garlic, Coconut sugar, lime juice, Fish sauce, dried shrimp, kaffir lime leaves, galangal, dried chilli, citric acid, E160c, E635, Capsicum oleoresin), Non dairy creamer and Yeast extract. The Noodles are made from Wheat flour, Water, Pumpkin, Wheat gluten, Salt, E501i, E500i and Gum Ace. The chopped shrimp wontons are made from a Wonton sheet of water, wheat flour, tapioca starch, modified tapioca starch (E1420), E500i, wheat gluten and salt, and the filling is made from white leg shrimp (litopenaeus vannamei), wheat flour, shrimp soup, sugar, sesame oil, salt, yeast extract and White pepper powder. The vegetables are just yu choy. There is less than 20% shrimp in the final product. Before human consumption, the bowls have water added and are then microwaved. Packaged with 4 bowls within packed retail carton and 6 cartons in outer shipping case.
- Keywords
-
- COOKED
- FROZEN
- SOUPS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- PASTA
- WONTON
- NOODLES
- 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 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 pasta from the wontons and noodles is considered to be the essential character. The noodles have a larger percentage and so the noodles are the essential character. GIR 5b - has been used to identify the type of packaging as packaged in sealed pots. There are 4 bowls within packed retail carton and 6 cartons within an outer shipping case. GIR 6 - has been used to classify the goods to subheading level 190230 Other pasta 8 Digit Code 19023090 Other than dried 10 Digit Code 1902309090 Other than containing rice Also classified in accordance with: Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to 1902