Information for ruling 600008434
This section is Advance Tariff Ruling
- Start date
- 20 Oct 2023
- Expiry date
- 19 Oct 2026
- Commodity code
- 1806909011 (opens in new tab)
- Description
- The product is a plant based vanilla dessert with dark chocolate cereal balls. It is a non-dairy dessert containing coconut milk, vanilla flavouring and dark chocolate coated cereal balls. The coconut-based yoghurt and chocolate cereal balls are packaged in the same pot but separated. This enables the consumer to mix the cereal balls into the coconut yoghurt if desired. The dessert is 125g and is packaged in a plastic pot with a sealed aluminium paper lid. Ingredients: Water, Sugar, Coconut cream, Cocoa Mass, Tapioca Flour, Pea protein isolate, Cocoa Butter, Glucose (Dextrose), Semolina corn, Rice Flour, Whole Grain Flour, Acetylated distarch adipate, E1442, E1450, Ethanol, Aroma extracts, Carrot juice concentrate, Salt, Barley malt flour, Sugar Syrup, E330 Citric Acid, E322 Soy Lecithin, Natural Vanilla flavouring, Vanilla Pod Extract, E331 Trisodium citrate, Lactobacillus Bulgaricus, Streptococcus thermophilus, Spent Vanilla, Sunflower Oil, E330 Citric Acid, E202 Potassium sorbate, E211 Sodium Benzoate, Natural flavourings, E500i sodium carbonate.
- Keywords
-
- PLANT BASED
- SUITABLE FOR VEGANS
- COCOA
- COCONUT MILK
- DESSERTS
- CHOCOLATE CEREAL BALLS
- VANILLA
- 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 - packaged within a plastic pot and sealed with a Aluminium/paper lid GIR 6 - has been used to classify the goods to subheading level 180690 – Other than elsewhere specified 8 digit code - 18069090 - Other than elsewhere specified 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 18 Note 2 Harmonised System Explanatory Notes (HSENs)to Heading 1806