Information for ruling 600010068
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2024
- Expiry date
- 19 Mar 2027
- Commodity code
- 1905319900 (opens in new tab)
- Description
- The product is described as traditional almond cantuccini biscuits which are made and packaged in Italy. They are made from wheat flour, sugar, almonds, eggs, milk, butter, whole milk powder, raising agents, honey, salt and flavouring. They are packed in 180g printed retail packaging.
- Keywords
-
- WHEAT FLOUR
- BISCUITS
- RAISING AGENTS
- BAKERS WARES
- FOOD PREPARATION OF FLOUR
- FOR HUMAN CONSUMPTION
- BUTTER
- HONEY
- BAKERY PRODUCTS
- SUGARS
- SWEET BISCUITS
- WITH SALT
- EGGS
- ALMONDS
- FOOD FLAVOURING
- 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 5 (b) has been used to identify the type of packaging: packed in 180g printed retail packaging. GIR 6 has been used to classify the goods to subheading 190531: Sweet biscuits; waffles and wafers; Sweet biscuits. 8 Digit Code 19053199: Other than completely or partially coated or covered with chocolate or other preparations containing cocoa; Other than containing 8% or more by weight of milkfats; Other than sandwich biscuits. Also classified in accordance with: Additional Note 2 to Chapter 19 Harmonised System Explanatory Notes (HSEN) to heading 19.05 Note (A)(8)(b)