Information for ruling 600005624
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 red bean paste mooncakes. 4x185g pieces packaged in a purpose built tin box. Ingredients include: Red bean paste, Wheat flour, 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: GIR1 has been used to classify the products 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 as a purpose built tin box. GIR 6 has been used to classify the goods to subheading level 190590 - other than elsewhere specified. 8 digit code: 19059070 - other; containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Harmonised System Explanatory Note’s (HSEN’s) to heading 1905 Note (A) (10)