Information for ruling 600005628
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2023
- Expiry date
- 08 Mar 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Product is a tin of 4 white lotus seed paste mooncakes. 185g a piece. Each mooncake consists of a pastry shell with a sweet egg custard filling and a decorative pastry lid. Ingredients: lotus seed paste (sugar, lotus seed, peanut oil, water, wheat flour), salted egg yolk, wheat flour, syrup (sugar, water, acidity regulator (E330), lemon), egg, peanut oil, edible lye water (water, acidity regulator (E501)). Containing more than 5% by weight of sucrose, invert sugars and isoglucose. The cakes will be packaged as 4 per purpose built tin box.
- Keywords
-
- PEANUTS
- FOR HUMAN CONSUMPTION
- FLOUR
- EGGS
- BAKERY PRODUCTS
- SUGAR SYRUPS
- 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 of 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 5b - has been used to identify the type of packaging as 4 per 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 than Matzos and 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: The Harmonized System Explanatory Notes (HSENs) general notes to chapter 19 and to heading 1905 note A