Information for ruling 600002387
This section is Advance Tariff Ruling
- Start date
- 24 Nov 2021
- Expiry date
- 23 Nov 2024
- Commodity code
- 1904209900 (opens in new tab)
- Description
- The product is an energy bar based on a flapjack style ingredient profile. The product has a cranberry and oats taste with a beige appearance with flecks from oats, seeds and cranberries. Each bar is sold separately in a 75g bar, and transported in a box of 100.
- Keywords
- PUT UP FOR RETAIL SALE BROWN SUGAR OATS BARS CRANBERRIES
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIRS) – GIR 1 – Has been used to classify this product by the terms of heading under section: 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 include. GIR 5 (B) – Has been used to identify the type of packaging: 75g bars, transported in a box of 100. 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. Eight 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 Harmonised System Explanatory Notes (HSEN)s to Heading 1904 Note (B)