Information for ruling 600013748
This section is Advance Tariff Ruling
- Start date
- 12 Aug 2025
- Expiry date
- 11 Aug 2028
- Commodity code
- 1902309090 (opens in new tab)
- Description
- Cooked noodles with a vegetarian 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
-
- COOKED
- FOOD PREPARATION
- CURRY
- COCONUT MILK
- GOODS PUT UP IN SETS
- PEAS
- NOODLES
- WHEAT FLOUR
- VEGETABLES
- CHICKPEAS
- TAPIOCA
- 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