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Information for ruling 600002382

This section is Advance Tariff Ruling

Start date
26 Nov 2021
Expiry date
25 Nov 2024
Description
The product is a high protein meal replacement bar designed to be consumed as a snack. The bar is compromised mostly of rolled oats, soya protein, maltodextrin and flax seeds and is a caramel sea salt flavour. The bars come in individual servings of 100g and are packaged in a box of 15. Additionally, the product is suitable for vegans. Ingredients: Oats, Soya Protein, Maltodextrin, Sunflower Oil, Rice Syrup, Milled Flaxseed, Glycerine, Fructooligosaccharide, Water, Vitamin Mix, Caramel Flavouring, Sea Salt, Sucralose
Keywords
OATS FOOD PREPARATION OF CEREAL AS BARS SOYA PROTEINS SNACKFOODS
Justification
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 1904 - prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included GIR 5 (b) - has been used to identify the type of packaging – laminate card board box GIR 6 - has been used to classify the goods to subheading level 190420 - prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals; 8 Digit Code 19042099 – other than preparation of the Müsli type based on unroasted cereal flakes; other than elsewhere specified Also classified in accordance with: Chapter 19, Chapter Note 4 The Harmonised System Explanatory Notes (HSENS), Note (B) to Heading 1904