Information for ruling 600010654
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2024
- Expiry date
- 25 Jul 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- A food preparation. These are duck spring rolls. These have bee cooked and are ready to eat. Packaged 12 x 25g a case. Ingredients: Wheat Flour Duck Onion Soya Bean Oil Hoisin Sauce (Water, Sugar, Soya Sauce (Water, Soya Bean, Wheat Flour, Salt) Spring Onion Maize Starch Garlic Sesame Seed Oil Salt Potato Starch
- Keywords
-
- ONIONS
- BAKERY PRODUCTS
- GARLIC
- DUCK MEAT
- PUT UP FOR RETAIL SALE
- WHEAT FLOUR
- FOOD PREPARATION
- 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 6 Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified 8 Digit code 19059080: Other than containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905