SWEET CREAM SANDWICH BISCUITS. PACKAGED FOR RETAIL SALE IN A NET WEIGHT OF 161 GRAMS. INGREDIENTS INCLUDE WHEAT FLOUR, SHORTENING, SUGAR, GLUCOSE, CREAM BUTTER POWDER PREPARATION, MILK PREPARATION, COCONUT OIL, EGG, CORN SYRUP, AMMONIUM BICARBONATE, SALT, SODIUM BICARBONATE, LECITHIN, MILK FLAVOUR, COCONUT FLAVOUR, SODA FLAVOUR, MALIC ACID, YOGHURT FRLAVOUR, SODIUM METASULFITE, ETHYL ALCOHOL 9FOOD GRADE) AND VANILLIN.

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 1905 FOR BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 19031 FOR SWEET BISCUITS. CN CODE 1905319100 FOR SANDWICH BISCUITS ALSO CLASSIFIED IN ACCORDANCE WITH SECTION IV- HSENS 1905 NOTE 8 (B).