Information for ruling 600008436
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 chocolate rice dessert, which contains coconut milk and a chocolate sauce. The coconut milk is used as a diary free alternative to milk. Each individual dessert weighs 170g and is packaged in a plastic pot and sealed with an aluminium paper lid. Ingredients: Water, Coconut Milk, Grain Rice, Sugar, Rice Syrup, Rice Flour, Maize Starch, Cocoa Powder, Salt, E412 Guar Gum, E412 Guar Gum, Citrus Fibre, Cocoa Mass, E407 carrageenan, E410 Carob Bean Gum, Glucose (Dextrose) Dextrose (wheat), E524 Sodium hydroxide, Flavouring substances, Natural flavourings, E509 Calcium Chloride, E551 silicon dioxide, Fat Reduced Cocoa Powder, Natural Vanilla flavouring, E220 sulfur dioxide, E535 Sodium ferrocyanide, E500i sodium carbonate.
- Keywords
-
- RICE DESSERT
- RICE
- PLANT BASED
- CHOCOLATE
- SUITABLE FOR VEGANS
- COCOA
- COCONUT MILK
- 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 - 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