Information for ruling 600014918
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2026
- Expiry date
- 14 Jan 2029
- Commodity code
- 1904209900 (opens in new tab)
- Description
- Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste (organic raisins, organic sunflower oil), Organic sunflower oil, Organic mango juice concentrate, Organic inulin, Organic carrot juice concentrate, Organic oat flour, other stuff 0%. Weight 24.4g per bar. 6 individual bars are flow wrapped in cellophane & packed in a multipack cardboard box, for retail sale.
- Keywords
-
- RAISINS
- FOOD PREPARATION OF CEREAL
- MANGOS
- FLAPJACK
- CEREALS
- OATS
- AS BARS
- FOOD PREPARATION
- FRUIT JUICES
- 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 1904: prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included. GIR 5b has been used to identify the type of packaging: wrapped in cellophane & packed in a multipack cardboard box. GIR 6 has been used to classify the goods to subheading level 190420, Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. 8-Digit code: 19042099, other, other than obtained from maize or rice. Also classified in accordance with: Harmonised System Explanatory Notes: 1904.20 (B).