CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
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 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 04031059 FLAVOURED OR CONTAING ADDED FRUIT, NUTS OR COCOA: IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A MILKFAT CONTENT BY WEIGHT EXCEEDING 27%.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS TO CHAPTER 04 GENERAL NOTE (I) (C)
HSENS TO CHAPTER 0403 FIRST AND LAST PARAGRAPHS REFER.