Information for ruling 600011804
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 Southern Fried Mozzarella Popcorn Mozzarella and soft cheese in a southern fried style gluten free breadcrumb coating. For human consumption. Ingredients: Mozzarella Cheese, Water, Gram Flour, Rapeseed Oil, Rice Flour, Maize Starch, Maize Flour, Full Fat Soft Cheese, Milk Solids, Salt, Modified Maize Starch, Preservative, Black Pepper, Broad Bean Flour, Yeast Powder, Yeast Extract, Garlic Powder, Flavouring, Fennel, Thickener, Dextrose, Dried Thyme, Raising Agents, Onion Powder, Dried Sage Packed in 2 x 1kg Bag in Box
- Keywords
-
- COATED
- FRIED
- FROZEN
- FOOD PREPARATION OF FLOUR
- MOZZARELLA
- BREADCRUMBS
- 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 - 2 x 1kg 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