Information for ruling 600009546
This section is Advance Tariff Ruling
- Start date
- 25 Jan 2024
- Expiry date
- 24 Jan 2027
- Commodity code
- 1806901900 (opens in new tab)
- Description
- Product is a 200g box of individual chocolate truffles. These truffles have a creamy filling with crisped rice and are coated in milk chocolate flavoured with orange oil. They contain: Sugar, vegetable fats (palm, palm kernal, shea), cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), rice flour, fat reduced cocoa powder, milk fat, emulsifiers (soya lecithins, E476), orange oil, flavouring. They do not contain any alcohol. The truffles are wrapped in BOPP film with an aluminium strip with flat cardboard and are then packaged within a corrugated cardboard box.
- Keywords
-
- TRUFFLES
- COCOA PRODUCTS
- FILLED
- COCOA
- MILK CHOCOLATE
- ORANGE OIL
- CHOCOLATES
- 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 BOPP film with an aluminium strip and flat cardboard and a secondary packaging in a corrugated cardboard box.. GIR 6 - has been used to classify the goods to subheading level 180690 Other than elsewhere specified 8 Digit Code 18069019 Chocolate and chocolate products; chocolates (including pralines), whether or not filled; Filled; Other than containing alcohol Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806