Information for ruling 600006083
This section is Advance Tariff Ruling
- Start date
- 29 Mar 2023
- Expiry date
- 28 Mar 2026
- Commodity code
- 1901100000 (opens in new tab)
- Description
- Apple and Cinnamon Crumble Dessert designed for babies over 7 months old that has been subjected to UHT process. Ingredients: Organic Apples, Organic whole milk, Organic Oats, Organic Cinnamon Put up for retail sale Packaged into a plastic pot with foil lid, sleeved in a multipack of 4x80g
- Keywords
-
- CINNAMON
- OATS
- HOMOGENIZED PREPARATIONS
- APPLES
- FOR BABIES
- FULL CREAM MILK
- PUT UP FOR RETAIL SALE
- FOOD PREPARATION OF MILK
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5b has been used to identify the type of packaging - plastic pot with foil lid, sleeved in a multipack of 4x80g. GIR 6 has been used to classify the goods to subheading level 190110 - Preparations suitable for infants or young children, put up for retail sale Also classified in accordance with: Chapter 19 Note 2 Harmonised System Explanatory Notes (HSENs) to 1901