Information for ruling 600014218
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2025
- Expiry date
- 07 Dec 2028
- Commodity code
- 1901100000 (opens in new tab)
- Description
- Yoghurt dessert. Made from organic ingredients, with a mixture of pureed, yogurt apples and bananas. Described as banana split flavour. Ingredients Greek yoghurt, bananas, apples, vanilla, natural banana flavouring. The mixture is packaged in a poly pouch, the weight is 90gms. The pouch measures 134cm x 84cm. Also available in a strawberry flavour. Aimed at 12 months + Ingredients. Yoghurt (milk), Organic Bananas, Organic apples, Organic rice starch, Organic vanilla extract, natural banana extract.
- Keywords
-
- BANANAS
- FRUITS
- PUT UP FOR RETAIL SALE
- YOGHURT
- WITH MILK PRODUCTS
- INFANT FOODS
- PREPARED
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. GIR 5b has been used to identify the type of packaging - plastic pouch of 90gms. GIR 6 has been used to classify the goods to subheading level 190110 - Preparations suitable for infants or young children, put up for retail sale. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1901