Information for ruling 600005491
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2023
- Expiry date
- 23 Feb 2026
- Commodity code
- 2008996799 (opens in new tab)
- Description
- White chocolate coated banana. The frozen banana is embedded on a wooden stick and dipped in melted white chocolate until fully coated. The coating contains sugar, cocoa butter, milk powder and vanilla flavouring. Once the chocolate has hardened the product is individually wrapped in metalized plastic and is to be used straight from the freezer. Sold in a box of three or multipacks which are placed in cardboard retail box, 12 boxes per case.
- Keywords
-
- FRUIT
- WHITE CHOCOLATE
- FROZEN BANANA
- FOOD PREPARATION
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging - individually wrapped in metalized plastic and a box of three or multipacks which are placed in cardboard retail box, 12 boxes per case. GIR 6 has been used to classify the goods to subheading level 200899 - Other than mixtures 8 Digit Code 20089967 - Not containing added spirit; containing added sugar, in immediate packings of a net content not exceeding 1 kg; other than elsewhere specified subheading 10 Digit Code 2008996799 - Other than elsewhere specified in this subheading Also classified in accordance with: Additional chapter note 3 and 7 to Chapter 20 Harmonised System Explanatory Note (HSENs) Note (a) to heading 1806 Harmonised System Explanatory Notes (HSENs) to Heading 2008