This is a toaster pastry consisting of a sweet filling sealed inside two layers of thin, rectangular pastry crust This is a breakfast product and is for human consumption. This can be consumed at any time of the day. Hot Fudge Sundae flavour has a white crust with white and pink dots and a brown filling. It is sold pre-cooked, but it is designed to be warmed inside a toaster or microwave oven. This is packaged in a carton box and inside a plastic foil. Each carton box contains 8 pastry products of 48 grams.

General Interpretive Rules 1 & 7 Harmonised System Explanatory Notes to Chapter 18 (General) Harmonised System Explanatory Notes to heading 1905 Combined Nomenclature Explanatory Notes to heading 1905 HSEN to Chapter 19 and heading 1905 Text of the codes 1905, 1905 90, 1905 90 70 Lab Advice R23A0098