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 0403 BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA.
GIR 3B HAS BEEN USED AS THE MILK YOGHURT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 040310 - YOGHURT
CN CODE 04031099 - EXCEEDING 6% OF A MILKFAT CONTENT, BY WEIGHT.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
ADDITIONAL NOTES 1(B) TO CHAPTER 04
HSEN'S TO HEADING 0403
CNEN'S TO CODES 04031011 TO 04031099