Product Name
Cake, lemon
Technical Reference System Number
234233
Description
This product is a package of five pieces of wheat- and gluten-free lemon cake with icing. The ingredients used to make the cake are as follows: sugar, rice flour, margarine, eggs, corn flour, glycerin, potato starch, vegetable oil, corn syrup, leavening agents, dried egg white, emulsifiers, preservatives, salt, food stabilizers and natural lemon flavouring.
Analysis and Justification
Heading 19.05 of the Harmonized System covers “bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa”. Cakes are described in Explanatory Note (10) to the heading.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the lemon cake is classified under classification number 1905.90.59.91 of the Customs Tariff.