A food preparation. These are chicken tikka spring rolls. These are ready to eat. Packaged in 25 x 12 g case.
Ingredients:
Wheat Flour
Chicken Breast
Soya Bean Oil
Onion
Tomato
Carrot
Green Bell Pepper
Tikka Seasoning
Maize Starch
Coriander
Salt
Potato Starch
Justification
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