Information for ruling 600010123
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2024
- Expiry date
- 20 Mar 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Low sugar cakes made from lotus seed paste, wheat flour, sweetener, eggs and water. This is a snack food. Packaged in a purpose built tin box.
- Keywords
- PUT UP FOR RETAIL SALE BAKERY PRODUCTS FOOD PREPARATION EGGS SWEETENERS OF WATER
- 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 8 Digit code 19059080: Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905