Information for ruling 600007728
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 1806903900 (opens in new tab)
- Description
- A 145g mint flavoured milk chocolate ball. Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithins, E476), flavouring. May contain nuts, wheat. Wrapped and packaged in a cardboard outer.
- Keywords
-
- PUT-UP IN PACKINGS
- FLAVOURED
- CHOCOLATE
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- AS BALL
- MINT
- 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 5B has been used to identify the type of packaging: wrapped and packaged in a cardboard outer. GIR 6 has been used to classify the goods to subheading level 180690 – Other than in blocks, slabs or bars 8 digit code 18069039 – other than chocolates (including pralines); Not filled Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes to heading 1806