Information for ruling 600009479
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2024
- Expiry date
- 29 Jan 2027
- Commodity code
- 1806903100 (opens in new tab)
- Description
- Product is a pack of bite sized banana pieces that are coated in milk chocolate. They are frozen and will be stored in the freezer. Packaged in a pouch that contains 172 grams of product.
- Keywords
-
- BANANAS
- FILLED
- FROZEN
- BANANAS EMBALMED IN CHOCOLATE
- COCOA PRODUCTS
- 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 of 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 as in a 172g pouch. GIR 6 - has been used to classify the goods to subheading level 180690 Other than elsewhere specified 8 Digit Code 18069031 Chocolate and chocolate products; other than chocolates (including pralines), whether or not filled; filled. Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) general notes to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806 including the subheading to 180631