Information for ruling 600011544
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2024
- Expiry date
- 19 Nov 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Pineapple Cakes A pastry product with a pineapple filling. Packaged in a Gift Box containing 9 pieces and a Shelf Ready Box containing 24 pieces. Ingredients: Pineapple, Flour, Butter, Sugar, Maltose, Milk Powder, Egg, Cornflour, Salt
- Keywords
-
- CAKES
- PASTRY PRODUCTS
- FLOUR
- BAKERY PRODUCTS
- EGGS
- PINEAPPLES
- 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 – Gift box of 9 or Shelf Ready Box of 24. GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059070 – Other: Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 refers