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This section is Advance Tariff Ruling Information for ruling 600015497
- Start date
- 21 Jul 2026
- Expiry date
- 20 Jul 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a a pack of 8 frozen Korean Chicken Hirata bun. They are made from Chicken Breast, Modified Tapioca Starch, Salt, Korean Bulgogi Sauce, Carrot, Spring Onion, Water Chestnut, Sesame Oil, Ginger, Wheat Flour, Water, Refined Soybean Oil, Sugar, Yeast, Baking powder and Coriander Leaf. The meat and bun are steamed and the vegetables are stir-fried before the product is formed of the components. This is then quick frozen and imported in cold storage. Each bun weighs 40g making each tray weigh 320g and is packaged with 30 trays per case. These will require further cooking prior to human consumption. It contain less than 5% sucrose, invert sugar or isoglucose.
- Keywords
-
- FROZEN
- CHICKEN MEAT
- FOR HUMAN CONSUMPTION
- STEAMED
- WHEAT FLOUR
- FOOD PREPARATION
- PRE-COOKED
- 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 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 as 8 per tray and 30 trays per case. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified. 8 Digit Code 19059080 Other than Matzos or communion wafers, empty cachets if a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1905 note (A)