Information for ruling 600011349
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Panettone. An Italian type of sweet bread consumed as dessert over Christmas. Ingredients: flour, yeast, candied fruits, sugar, butter, milk, eggs, salt. To be packaged in cellophane bags
- Keywords
-
- SUGARS
- FLOUR
- FRUITS
- BREAD
- BAKERS YEAST
- BAKERY PRODUCTS
- Justification
- Classification is determined in accordance to 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 the products 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: cellophane bags. GIR 6 has been used to classify the goods to subheading level 190590 - other than Rusks, toasted bread and similar toasted products. 8 Digit code: 19059070 - other than elsewhere specified; containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: HSEN's to heading 1905 note (A)