Information for ruling 600005637
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2023
- Expiry date
- 02 Mar 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Pack of 8 mini mooncakes (4 custard & 4 Earl Grey tea custard flavour). 36g per piece. Each mooncake consists of a pastry shell with a sweet egg custard filling and a decorative pastry lid. Packaged in a carton box. Earl grey mooncake ingredients – wheat flour, butter (milk product), sugar, egg, custard powder (sugar, modified potato starch, whey powder (milk product), fully hydrogenated coconut oil, skimmed milk powder, stabiliser (E339, E450), firming agent (E516), gelling agent (E401), flavouring, colour (E106a)), milk powder, coconut milk, condensed milk (whole milk, sugar, firming agent (E509)), malt sugar, Earl Grey tea (black tea, flavouring (bergamot)), modified tapioca starch, salt, colour (E106a), cane sugar. Egg custard mooncake ingredients - wheat flour, butter (milk product), sugar, egg, salted egg yolk, custard powder (sugar, modified potato starch, whey powder (milk product), fully hydrogenated coconut oil, skimmed milk powder, stabiliser (E339, E450), firming agent (E516), gelling agent (E401), flavouring, colour (E106a)), milk powder, coconut milk, condensed milk (whole milk, sugar, firming agent (E509)), malt sugar, modified tapioca starch, salt, food colour (colour (E106a, E102, E110), salt, acidity regulator (E514)), cane sugar.
- Keywords
-
- MILK POWDER
- SUGARS
- PASTRY PRODUCTS
- FLOUR
- BUTTER
- TEA
- BAKERY PRODUCTS
- COCONUT MILK
- EGGS
- 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 – carton box GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059070 – Other than elsewhere specified; Other than elsewhere specified; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 1905 (Note A (10) refers)