Information for ruling 600008757
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 1806907010 (opens in new tab)
- Description
- A powdered blend of used for the preparation of drinks. Ingredients include cacao, cocoa powder, mushroom, beetroot powder, cassia cinnamon, carob, inulin, hops, ashwagandha, baobab and salt. Suitable for human consumption. Packaged in 250g tubs or pouches for retail sale.
- Keywords
-
- CACAO
- COCOA POWDER
- PUT UP FOR RETAIL SALE
- MUSHROOM POWDER
- AS POWDER
- FOR DRINK 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 1806 - Chocolate and other food preparations containing cocoa GIR 5B has been used to identify the type of packaging:250g tubs/pouches GIR 6 has been used to classify the goods to subheading level 180690 - Other 8-digit code 18069070 - Preparations containing cocoa for making beverages 10-digit code 1806907010 - In immediate packings of a net content not exceeding 1 kg Also classified in accordance with: Harmonised System Explanatory Notes to heading 1806