Information for ruling 600009545
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Product is a dark chocolate ball made with orange oil to give it an orange flavour. It is made from sugar, cocoa mass, cocoa butter, milk fat, emulsifier (soya lecithin), orange oil, flavouring and skimmed milk powder. Product is primarily packaged in flat cardboard, PET, cellophane/wax/aluminium and adhesive paper and is then secondarily packaged in flat cardboard and density polyethylene (LDPE). Product weighs 157 grams.
- Keywords
-
- DARK CHOCOLATE
- COCOA PRODUCTS
- CHOCOLATE
- OIL OF ORANGE
- CONFECTIONERY/COCOA PRODUCTS
- 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 packaged in primary packaging of flat cardboard, PET, cellophane/wax/aluminium and adhesive paper. The secondary packaging is made of Flat cardboard and low density polyethylene (LDPE). Product weighs 157 grams. 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 1806.31.