Information for ruling 600009437
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 17049061 (opens in new tab)
- Description
- Egg shaped white chocolates. The eggs are covered in a crispy coloured sugar coating.The eggs are orange flavoured. Ingredients: Sugar, cocoa butter, whole milk powder, skimmed milk powder, rice starch, emulsifier (lecithins), natural orange oil, flavourings, glazing agent (gum arabic), colours (carmine, carotenes).
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704: Sugar con-fectionery (including white chocolate), not containing cocoa GIR 6 Has been used to classify this product by the terms of heading 170490: Chewing gum, whether or not sugar-coated 8 Digit code 17049061: Sugar-coated (panned) goods Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704