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Information for ruling 504940755

This section is Advance Tariff Ruling

Start date
26 Jan 2021
Expiry date
25 Jan 2024
Description
A caffeine flavoured drink in powder form designed to be taken as a food supplement. The drink is made by adding water to the sachet of powder. Presented in packets at 20.5g each. Ingredients: 3-Hydroxybutyric Acid Calcium Magnesium Salt, 3-Hydroxybutyric Acid Sodium Salt, L-Taurine USP, L-Leucine (Instant Fermented), Erythritol, Tasteva (Stevia Leaf Extract), Xanthan Gum, Natural Chocolate Flavor WONF, Vitamin B6 (as pyridoxine), Vitamin B12 (as methylcobalamin), C-MED 100 (inner bark of Uncaria Tomentosa), Sodium Chloride (sea salt), Russet Cocoa Powder
Keywords
  • FOR DRINK PREPARATION
  • SOLUBLE IN WATER
  • PUT UP FOR RETAIL SALE
  • COCOA
  • AS POWDER
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 1806- Chocolate and other food preparations 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 180690- Other than elsewhere specified in the heading CN code 18069070- Preparations containing cocoa for making beverages TARIC code 1806907010- In immediate packings of a net content not exceeding 1kg Also classified in accordance with: Harmonised system explanatory notes (HSENs) to chapter 1806 Harmonised system explanatory notes (HSENs) chapter notes 1 & 2 Combined nomenclature explanatory notes (CNENs) 1806