Information for ruling 600014229
This section is Advance Tariff Ruling
- Start date
- 10 Dec 2025
- Expiry date
- 09 Dec 2028
- Commodity code
- 1902309090 (opens in new tab)
- Description
- Pasta dish. Ambient meal of vegetable macaroni cheese, aimed at babies aged 12 months plus. A ready to eat, chunky blend of pre-cooked pasta, vegetables with cheese sauce. ingredient list: Organic cooked pasta (water, organic pasta (organic durum wheat, organic dried egg whites)) Organic cheese sauce (organic whole milk organic cheddar cheese (milk), organic cornflour, organic parsley, organic turmeric, organic nutmeg, organic sage) Organic butternut squash, Organic sweet potatoes, Organic carrots, Organic sweetcorn, Organic onions, Organic cauliflower. 200g in weight Vegetable macaroni cheese Packaged in a poly tray with a heat-sealed lid.
- Keywords
-
- WHEAT FLOUR
- PRECOOKED
- FOOD PREPARATIONS
- READY TO SERVE MEAL WITH PASTA
- INFANT FOODS
- PASTA
- 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 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 noodles are considered to be the essential character. GIR 5b - has been used to identify the type of packaging: in a poly tray with a heat-sealed lid. 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: Harmonized System Explanatory Notes (HSENs) to heading 1902.30 & Notes.