Information for ruling 600011638
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2024
- Expiry date
- 23 Oct 2027
- Commodity code
- 1905401000 (opens in new tab)
- Description
- A savoury snack in the form of a rusk. The ingredients are mixed together and the product is baked, then further toasted. The item weight is 600g to a pack. Ingredients: Wheat Jaggery Vegetable fat ( palm/sesame ) Sugar Semolina Yeast Custard powder ( corn starch, salt, flavour) Fennel powder
- Keywords
-
- SUGAR
- WHEAT
- TOASTED
- PUT UP FOR RETAIL SALE
- BAKED
- FOOD PREPARATION
- SNACKFOODS
- 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)) 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 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 6 has been used to classify this product by the terms of heading 190540: Rusks, toasted bread and similar toasted products 8 Digit code 19054010: Rusks Also classified in accordance with: Harmonised System Explanatory Note (5) to heading 1905