Information for ruling 600013223
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Besan Ladoo is a traditional Indian snack. It is a gram flour sweet ball. It is put up for retail sail. It is placed in packaging that is laminated aluminium pocket pouch with Polypropylene external packet. and contains the following Ingredients: Sugar Gram Flour Edible Vegetable Oil (Palmolein Oil) Edible Acacia Gum Dry Ginger Powder Dehydrated Cucumber Seeds Almonds Cashew Cardamom Powder
- Keywords
-
- GRAM FLOUR
- GINGER
- CASHEW NUTS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- ALMONDS
- SNACKFOODS
- 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: GIR1 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 5 (b) has been used to identify the type of packaging – laminated aluminium pocket pouch with Polypropylene external packet. GIR 6 has been used to classify the goods to subheading level 190590 – other than rusks, toasted bread and similar toasted products. 8 Digit Code: 19059070 – other, containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Harmonized System Explanatory Notes (HSENS) to 1905