Information for ruling 600011541
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2024
- Expiry date
- 12 Nov 2027
- Commodity code
- 1905401000 (opens in new tab)
- Description
- Milk Rusk Crunch Milk Toast, ready to eat. Ingredients are mixed together and baked twice. Laminate packing & sealing and then put in a carton/box. Put up for retail sale 560G Ingredients: Wheat Flour, Sugar, Vegetable Fat, Skimmed Milk Powder, Yeast, Wheat Gluten, Salt, Emulsifiers
- Keywords
-
- VEGETABLE FATS
- YEASTS
- BAKED
- FOOD PREPARATION
- RUSKS
- WHEAT FLOUR
- SKIMMED MILK
- 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 5 b has been used to identify the type of packaging - Laminate packing & sealing and then put in a carton/box. GIR 6 has been used to classify the goods to subheading level 190540 - Rusks, toasted bread and similar toasted products 8 Digit Code 19054010 - Rusks Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 refers