Information for ruling 600015343
This section is Advance Tariff Ruling
- Start date
- 17 May 2026
- Expiry date
- 16 May 2029
- Commodity code
- 1901200000 (opens in new tab)
- Description
- The product are frozen, uncooked gluten-free cheese dough balls that are made for human consumption. It is made from cassava flour, milk, cheddar cheese, sunflower oil, egg, water and salt. Presented as approximately 20 individual portions (approx. 20g each) in a 400g a food-grade plastic bag. The product is not ready-to-eat and requires baking prior to consumption.
- Keywords
-
- BAKERY PRODUCTS
- FROZEN
- CHEESE
- DOUGH
- FLOUR
- EGGS
- 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: Classification has been determined in accordance with the following: 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: Packaged in plastic bags GIR 6 Has been used to classify the goods to subheading level 190120: Mixes and doughs for the preparation of bakers' wares of heading 1905. Also classified in accordance with: Chapter 19 Note 2 Harmonised System Explanatory Notes (HSEN’s) to heading 1901