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Information for ruling 600015499
This section is Advance Tariff Ruling
- Start date
- 22 Jun 2026
- Expiry date
- 21 Jun 2029
- Commodity code
- 1602323090 (opens in new tab)
- Description
- Product is a pack of 8x 24.5g chicken katsu spring rolls and a 46g cup of katsu dip. They are deep fried and then imported frozen and will require further cooking before consumption. The spring rolls are made from - Water, Wheat flour, Refined soybean oil, Salt, Sugar, Yeast, Coconut flake, Dry Parsley, Chicken Breast, Coconut Milk, Onion, Tomato Sauce, Spring Onion, Coriander Leaves, Red bell Pepper, Carrot, Corn Flour, Leek, Garlic, Ginger, Coriander Powder, Chilli Powder, Curry Powder, Star Anise, Black Pepper Powder, Cinnamon Powder, Clove Powder, Garlic Powder, White Pepper Powder, Turmeric Powder and Bay Leaf. The katsu dip is made from Water, Sugar, Japanese Curry Seasoning, Coconut Milk, Onion, Soy Sauce, Modified Tapioca Starch, Tomato, Garlic, Chilli Paste, Ginger, Fully Refine Soybean Oil, Salt, Yeast Extract, Xanthan Gum, E100i and E338. They are packaged with 8 spring rolls and 1 dip per tray and 36 trays in each case.
- Keywords
-
- FROZEN
- WHEAT FLOUR
- CHICKEN MEAT
- FRIED
- FOR HUMAN CONSUMPTION
- FOOD PREPARATION
- SPRING ROLLS
- 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 1602 - Other prepared or preserved meat, meat offal, blood or insects GIR 5b - has been used to identify the type of packaging as packaged in a tray of 8 with 1 cup of katsu dip, 36 trays per case. GIR 6 - has been used to classify the goods to subheading level 160232 Of poultry of heading 0105; Of fowls of the species gallus domesticus. 8 Digit Code 16023230 Containing 25% or more but less than 57% by weight of poultry meat or offal 10 Digit Code 1602323090 Other than canned luncheon meat or chicken; chicken floss; chicken glutinous rice. Also classified in accordance with: Chapter note 2 to chapter 16 The Harmonized System Explanatory Notes (HSENs) to heading 1602