Information for ruling 600009531
This section is Advance Tariff Ruling
- Start date
- 25 Jan 2024
- Expiry date
- 24 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Product is a box that contains a 150g hollow milk chocolate Easter egg and a 157g lmilk chocolate ball. Both the egg and the ball are flavoured with orange oil and contains Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithins, E476), orange oil and flavouring. Both the egg and the ball are wrapped in aluminium sheet and packaged alongside each other in the same cardboard box.
- Keywords
-
- EASTER ARTICLES
- COCOA PRODUCTS
- PUT UP FOR RETAIL SALE
- ORANGE OIL
- CONFECTIONERY/COCOA PRODUCTS
- EGGS
- 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 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 both the 157g ball and the 150g egg are wrapped separately in an aluminium sheet and both are packaged in the same cardboard box. GIR 6 - has been used to classify the goods to subheading level 180690 Other than elsewhere specified 8 Digit Code 18069039 Chocolate and chocolate products; Other than chocolates (including pralines), whether or not filled; not filled Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806 including subheading 180631