Information for ruling 600006393
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2023
- Expiry date
- 02 Apr 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Churros 10 Fried Wheatflour pastries packed with a sachet of cinnamon sugar packaging; heat sealed PET sleeve
- Keywords
-
- WHEAT FLOUR
- FRIED
- CINNAMON POWDER
- PASTRY PRODUCTS
- CONTAINING ADDED SUGAR
- FOR HUMAN CONSUMPTION
- 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 5b has been used to identify the type of packaging – heat sealed PET sleeve 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; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: HSEN to 1905