Information for ruling 600008555
This section is Advance Tariff Ruling
- Start date
- 25 Oct 2023
- Expiry date
- 24 Oct 2026
- Commodity code
- 1905311900 (opens in new tab)
- Description
- Crispy Biscuit With Milk Chocolate and caramel filling. A rectangular biscuit featuring a layer of caramel topped with with milk chocolate and decorated with sugar coated chocolate dragees of various colours. Ingredients as per retail packaging: Biscuit (40%) [Wheat Flour, sugar, palm oil, Fructose Syrup, Whole Milk Powder, Raising Agents (E503, E450a, E500), Salt, Emulsifier (Sunflower Lecithin)], Milk Chocolate (26%) [Sugar, Cocoa Butter, Whey Powder (Milk), Whole Milk Powder, Cocoa Mass, Emulsifier (Ammonium Phosphate), Flavourings], Caramel (22%) [Glucose Syrup, Palm Oil, Sugar, Humectant (Glycerol), Whey Powder (Milk), Salt, Emulsifier (Mono and Diglycerides of Fatty Acids, Sunflower Lecithin), Flavourings], Dragee Candies (12%) [Sugar, Palm Oil, Rice Starch, Fat Reduced Cocoa Powder, Thickener (Gum Arabic), Corn Starch, Colours (Beta Carotene, Beetroot Red, Plain Caramel, Copper Complexes of Chlorophyllin and Turmeric), Emulsifier (Sunflower Lecithin), Glazing Agent (Carnauba Wax), Flavourings]. Milk Chocolate contains Minimum 30% Dry Cocoa Solids and Minimum 25% Milk Solids. 120g pack consisting of 6x20g individually wrapped biscuits packed into a printed cardboard pack.
- Keywords
-
- WITH DECORATION
- BISCUITS
- CHOCOLATE COVERED
- CARAMEL
- DRAGEES
- MILK CHOCOLATE
- 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5b has been used to identify the type of packaging – 6 biscuits packed in a printed cardboard retail pack. GIR 6 has been used to classify the goods to subheading level 190531 – sweet biscuits. CN code 19053119 - Completely or partially coated or covered with chocolate or other preparations containing cocoa; other than in immediate packings of a net content not exceeding 85g. Also classified in accordance with: Chapter 19 Additional Note 2 HSENS to heading 1905 - Note 8b.