Information for ruling 600011802
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2024
- Expiry date
- 10 Dec 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Frozen Halloumi cheese in a light tempura gluten-free batter coating with paprika and cayenne pepper For human consumption, to be baked or fried. Ingredients: Cow’s Milk, Sheep’s Milk, Goat’s Milk, Rapeseed, Potato starch, Maize starch, Maize Flour, Rice flour, Amaranth Flour, Salt, Dextrose, Paprika, Mint Packed 2 x 990 g Bag in Box
- Keywords
-
- COATED
- AMARANTH FLOUR
- FROZEN
- BAKERS WARES
- HALLOUMI
- CAYENNE PEPPER
- BATTERED
- RICE FLOUR
- POTATOES
- MAIZE
- 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 - 2 x 990 g Bag in Box. GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified within this subheading 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 (HSENs) to 1905