Information for ruling 600014131
This section is Advance Tariff Ruling
- Start date
- 24 Nov 2025
- Expiry date
- 23 Nov 2028
- Commodity code
- 1905908000 (opens in new tab)
- Description
- A sausage bean and cheese melt. This is wrapped in pastry. The product is uncooked and frozen. The item is to be cooked by the consumer. There are two sausage bean melts to a pack, they are frozen and packed into a cardboard printed carton.
- Keywords
-
- WHEAT FLOUR
- CHEESE
- FROZEN
- FOOD PREPARATION
- BEANS
- PUT UP FOR RETAIL SALE
- PORK
- 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 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