Information for ruling 600011806
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 Chilli Mozzarella Nuggets Mozzarella and soft cheese with red and green chillies in a gluten free breadcrumb coating. For human consumption. Ingredients: Mozzarella Cheese, Water, Rapeseed Oil, Rice Flour, Full Fat Cheese, Milk Solids, Salt, Modified Maize Starch, Preservative, Gram Flour, Green Chilli, Red Chilli, Maize Flour, Maize Starch, Modified Potato Starch, Thickener, Dextrose, Raising Agents, Ground Paprika, Ground Cayenne Pepper, Ground Cumin, Ground Oregano, Garlic Powder Packed 2x988g
- Keywords
-
- COATED
- FROZEN
- BAKERS WARES
- FOOD PREPARATION OF FLOUR
- MOZZARELLA
- BREADCRUMBS
- 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 - 2x988g Bags 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