Information for ruling 600004779
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2023
- Expiry date
- 09 Jan 2026
- Commodity code
- 1806909011 (opens in new tab)
- Description
- A layered chocolate dessert consisting primarily of two different chocolate flavoured mousses (dark chocolate and dark chocolate and orange), with a chocolate sponge, chocolate sauce, chocolate and orange feuillantine, all covered with a chocolate coating. The product comes frozen and should be thawed before eating.
- Keywords
-
- SUCROSE
- CHOCOLATE MOUSSE
- DARK CHOCOLATE
- SPONGE CAKE
- CHOCOLATE
- DESSERTS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this 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 – transparent paper and a cardboard carton. GIR 6 - Has been used to classify the goods to subheading level 180690 Other than elsewhere specified in the heading 8 Digit Code 18069090 Other than elsewhere specified in the heading 10 Digit Code 1806909011 In immediate packings of a net content not exceeding 1 kg; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Chapter Note 2 refers Harmonised System Explanatory Notes (HSENs): Legal Note 2 to Chapter 18 refers; Explanatory Note 2 and General Note to Chapter 18 refer; Explanatory Note to 1806 refers