Information for ruling 600011560
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2024
- Expiry date
- 12 Nov 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Large vegetable spring rolls. Packaged in a carton containing 12 X 360G large spring rolls. Ingredients: Spring Roll Pastry Wheat Flour Salt Soy Bean Oil Food Glue Potato Starch Filling Cabbage Bean Sprouts Green Pepper Carrot Onion Shitake Mushroom Soy Sauce Water Soya Bean Wheat Salt Vegetable Seasoning Soybean Oil Garlic Corn Starch Sesame Oil Soya Oil Pick Up
- Keywords
-
- PUT UP FOR RETAIL SALE
- SUGARS
- WHEAT FLOUR
- FOOD PREPARATION
- VEGETABLES
- WITH SALT
- BAKERY PRODUCTS
- 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)) Classification has been determined in accordance with the following: 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 packaging: Packaged in a carton GIR 6 Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified within this subheading 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 1905