Information for ruling 600009222
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2023
- Expiry date
- 29 Nov 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- A cake containing rum. This is a traditional rum cake of the Bahamas. Ingredients: Sugar, enhanced bleached white flour (bleached wheat flour, niacin, reduced iron, thiamine mononitrate, riboflavin, folic acid), gg, rum, soybean oil, water, soy flour, pecans, partially hydrogenated soybean oil less than 2% of each of the following: food starch-modified, corn, syrup solids, nonfat milk, leavening (sodium acid pyrophosphate, baking soda), modified whey, sorbitan monostearate, calcium acetate, vital wheat gluten, dextrose, monohydrate, propylene glycol mono- and diesters of fats and fatty acids, egg whites, salt, natural and artificial flavours, ‘mono- and diglycerides, soy lecithin, xanthan gum, sodium stearoyl lactylate, propylene glycol, ethyl alcohol, maltodextrin, acacia (gum arabic), invert sugar, FD&C yellow no. 5, caramel colour, Gastric acid (preservative), FDAC yellow no. 6, sodium benzoate (preservative), FAC red no. 40, polysorbate 60. Contains: Wheat, milk, egg, soy, and pecan
- Keywords
-
- WHEAT FLOUR
- FOOD PREPARATION
- BAKERY PRODUCTS
- CAKES
- SUGARS
- RUM
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1905: Bread, pas-try, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for phar-maceutical use, sealing wafers, rice paper and similar products GIR 6 Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified 8 Digit code 19059070: Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905