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This section is Advance Tariff Ruling Information for ruling 600015880

Start date
04 Sep 2026
Expiry date
03 Sep 2029
Description
Product is a box of 8 frozen vegetable bao buns. They are made from Wheat Flour, Water, Sugar, Soybean Oil, Wheat Gluten, Yeast, Baking powder, Salt, E141ii, Cauliflower, Char Sui BBQ Sauce, Green Bell Pepper, Red Bell Pepper, Corn Starch and Garlic puree. Each bun has been assembled, steamed and then frozen and is imported in its frozen state. The sucrose content is below 5%. Product will require further cooking before consuming. Packaged in an outer container with 6 retail boxes of these vegetable bao buns, 6 chicken bao bun boxes and 12 duck bao bun retail boxes totalling 24 retail boxes and weighing 5.38kg as each retail box weighs 224g. This ruling is for the Vegetable Bao buns only.
Keywords
  • MIXTURES OF VEGETABLES
  • PRE-COOKED
  • FROZEN
  • BAKERS WARES
  • CAULIFLOWERS
  • BAO BUNS
  • SAVOURY
  • WHEAT FLOUR
  • STEAMED
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 in a box of 8 buns and shipped in an outer container with 24 boxes of bao buns, 12 of which are this product. 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 of 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