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Information for ruling 600014919

This section is Advance Tariff Ruling

Start date
16 Jan 2026
Expiry date
15 Jan 2029
Description
Wheat crackers. Made for infants 18 months +. The oven baked; carrot & rosemary flavoured wheat crackers are made from organic produce. The crackers are made by mixing the various premeasured ingredients, flour, water and flavourings by machine and mixing them into a pliable dough. The dough is rolled into thin sheets, docking (poking holes) and stamped into the required shapes. The sheets are baked in large ovens, cooled, and finally packed, ensuring uniform, crispy crackers. These crackers are stamped out in a round, with a scalloped edge, they also have various animal shapes outlined onto the top. Ingredients: Organic wheat flour, Organic sunflower oil, Organic carrot powder, Raising agents: potassium bicarbonate*, ammonium hydrogen carbonate*, Organic rosemary powder, Olive extract*, Thiamin (vitamin B1)* Other stuff 0%. Packed in (Doy) a self-standing, flexible PP pouch with a flat bottom and gusseted sides. 6 packs to a box for retail sale.
Keywords
  • VEGETABLE OILS
  • HERBS
  • SEASONED
  • ROSEMARY
  • WHEAT FLOUR
  • CARROT
  • BAKED
  • BAKERY PRODUCTS
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: Packed in (Doy) a self-standing, flexible PP pouch. GIR 6 has been used to classify the goods to subheading level 190590 - Other than crispbread, gingerbread and the like, sweet biscuits; waffles and wafers, rusks, toasted bread and similar toasted products. 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 to heading 1905 (A)(15) Harmonised System Explanatory Notes – Classification Opinion 190590/3