Information for ruling 600005611
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2023
- Expiry date
- 02 Mar 2026
- Commodity code
- 1905329900 (opens in new tab)
- Description
- Sweet biscuit rolls presented in a tin box. The biscuit rolls are a wafer style biscuit rolled into a round tube shape and are golden brown in colour. 400g per tin. Ingredients: wheat flour, water, butter (milk product), sugar, egg, milk powder
- Keywords
-
- MILK POWDER
- BISCUITS
- SUGARS
- AS ROLLS
- WAFFLES
- FLOUR
- EGGS
- AS WAFERS
- WATER
- BUTTER
- 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)). 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 type of packaging – tin box GIR 6 has been used to classify the goods to subheading level 190532 - Sweet biscuits; waffles and wafers; Waffles and wafers 8 Digit Code 19053299 – Other than With a water content exceeding 10% by weight; other than Completely or partially coated or covered with chocolate or other preparations containing cocoa; other than salted, whether or not filled. Also classified in accordance with: Additional Chapter Note 2 to Chapter 19 Harmonized system explanatory notes (HSEN) Note A(9) to heading 1905