Information for ruling 600011803
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 Gluten Free Cheesy Chutney Melts Cheddar Cheese, mozzarella & soft cheese with a smooth onion chutney filling in a free breadcrumb coating. For human consumption, to be baked or fried. Ingredients: Mature Cheddar, Mozzarella Cheese, Water, Rapeseed Oil, Rice Flour, Gram Flour, Full Fat Soft Cheese, Milk Solids, Salt, Modified Maize Starch, Preservative, Water, Onions, Muscovado Sugar, Sunflower Oil, Light Soft Brown Sugar, Balsamic Vinegar, Wine Vinegar, Grape Must, Dark Soft Brown Sugar, Onion Powder, White Sugar, Garlic Puree, Ginger Puree, Stabilizer, Maize Flour, Potato Starch, Thickeners, Yeast Extract, Raising Agents, Dextrose Packed 2 x 0.980 kg bag in box
- Keywords
-
- CHEESE
- COATED
- CHUTNEY
- FOOD PREPARATION OF FLOUR
- BREADCRUMBS
- RICE FLOUR
- MAIZE STARCH
- FROZEN
- FOOD PREPARATION
- BAKERS WARES
- 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 - Packed 2 x 0.980 kg 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