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This section is Advance Tariff Ruling Information for ruling 600015665
- Start date
- 27 Jul 2026
- Expiry date
- 26 Jul 2029
- Commodity code
- 19059070 (opens in new tab)
- Description
- Cream Tea Box. The box contains a 60g plain scone, 28g jar of clotted cream, 28g jar of strawberry jam, 3g wooden knife and paper napkin. The scone is in a plastic sealed wrap, the clotted cream and jam are in glass jars with twist top steel caps, the knife and napkin will be loose in the box. Packaged in a single cardboard box. 116g.
- Keywords
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- SETS
- SCONE
- CLOTTED CREAM
- BAKERY PRODUCTS
- FRUIT JAMS
- STRAWBERRY JAM
- CREAM
- 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 3 B - Has been used as the scone (51.7% of the product) is considered to be the essential character. GIR 5 B - Has been used to identify the type of packaging – cardboard box. GIR 6 - Has been used to classify the goods to subheading level 190590 - Other than elsewhere specified 8 Digit Code 19059070 - Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Chapter 19 Additional Note 1 Harmonized System Explanatory Notes (HSEN’s) to 1905 refers