Information for ruling 600005623
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2023
- Expiry date
- 08 Mar 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Box of mini white lotus seed paste mooncakes. 8x60g pieces packaged in a purpose built tin box. Ingredients include: Lotus seed paste, Wheat flour, Salted egg yolk, Syrup, Egg, Peanut oil, Edible lye water
- Keywords
-
- WHEAT FLOUR
- SUGARS
- FOR HUMAN CONSUMPTION
- SNACKFOODS
- BAKERY PRODUCTS
- CAKES
- 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)) 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 5 (b) - has been used to identify the type of packaging as a purpose built tin GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code – 19059070 – Other than Matzos, Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Note A (10) to heading 1905