Information for ruling 600015113
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2026
- Expiry date
- 30 Mar 2029
- Commodity code
- 1905907000 (opens in new tab)
- Description
- The product includes 15 prawn toast bao buns, consisting of fluffy bao buns filled with seasoned prawns and vegetables, coated in black and white sesame seeds. They are intended to be cooked from frozen for 18 minutes at 200 °C. Each bao bun weighs 70 g and is packaged in a plastic bag. Production process: Raw ingredients are first weighed, mixed and processed to form the dough, which is then divided, shaped and prepared for use. Fillings and toppings are separately prepared and portioned, after which the dough is filled or topped and formed into buns. The products are then cooked by steaming or baking, cooled frozen, and inspected, then packed. Ingredients list: Babo bun: Wheat Flour, Water, Sugar, Fully refined soybean oil (RTRS), Corn Starch, Sesame Oil, Baking powder, Yeast, Salt, filling: Prawn 17.81%, Water chestnut, Water, Potato starch, Spring onion, White Sesame seed, Sesame oil, Fully refined soybean oil (RTRS), Sugar, Wheat flour, Black Sesame seed, Ginger, Salt, Yeast extract, garlic, Garlic powder, Fully refined soya bean oil.
- Keywords
-
- SUGAR
- FOR HUMAN CONSUMPTION
- BAKERY PRODUCTS
- FROZEN
- BAO BUNS
- WHEAT FLOUR
- WATER
- PRAWN
- VEGETABLES
- 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 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 type of packaging: Packaged in a plastic bag. GIR 6 - has been used to classify the goods to subheading level 190590 – Other than elsewhere specified. 8 Digit Code - 19059070 – Other than, Matzos, Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; other than elsewhere specified; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 refers