Information for ruling 600008841
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2023
- Expiry date
- 03 Oct 2026
- Commodity code
- 1806903100 (opens in new tab)
- Description
- Frozen Bananas Embalmed in Milk Chocolate on a stick. The Frozen Banana is embalmed in Milk chocolate on a wooden stick and comes in a single pack or multipacks of 3 coated bananas. The products are wrapped individually in plastic and for multipacks placed in cardboard boxes. Put up for retail sale. Ingredients: Banana (banana, citric acid, ascorbic acid), milk chocolate (sugar, cocoa butter, powder milk, cocoa paste, whey powder, emulsifier (soy lecithin), natural flavouring (vanilla)), rapeseed oil.
- Keywords
-
- BANANAS
- COCOA BUTTER
- COCOA PASTE
- IN BOXES
- PUT UP FOR RETAIL SALE
- RAPESEED OIL
- MILK CHOCOLATE
- FROZEN BANANA
- 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)). GIR 1 has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 6 has been used to classify the goods to subheading level 180690 – Other; Chocolate and chocolate products 8 Digit Code 18069031 Other than chocolates (including pralines), whether or not filled Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes (HSENs) to 1806 refers