Teatime

I’m running a public tariff classification training course in a couple of weeks’ time (see website) and whilst adding the finishing touches to the examples (I like to keep things topical) my sister presented me with a home-made chocolate cornflake cake.    My mind immediately turned to how to classify such an item.   What were the ingredients and in what proportion?  Although called a ‘cake’ it isn’t really a cake.  Chapter 19 prepared foodstuffs is the logical choice but should it be 1904 cornflakes or 1905 bread, pastry, cakes and biscuits whether or not containing chocolate?     A quick review of the GIRs would lead me to suggest 1905 as the highest tariff code should be chosen. 

 Too late ! – It is not going anywhere it was delicious….

 

 

 

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