Information for ruling 600009549
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2024
- Expiry date
- 16 Jan 2027
- Commodity code
- 1806329000 (opens in new tab)
- Description
- Milk chocolate with real orange oil. Ingredients included are: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithin’s, E476), orange oil, flavouring. It is presented as a shaped bar and weighs 35g.
- Keywords
-
- VEGETABLE FATS
- MILK FAT
- COCOA PRODUCTS
- BARS
- MILK 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 or 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 6 has been used to classify the goods to subheading level 180632 - other in blocks, slabs or bars, not filled. 8 digit code 18063290 - other than with added cereal, fruit or nuts. Also classified in accordance with: Chapter 18 notes 1 & 2 Harmonized System Explanatory Notes (HSEN’s) to Chapter 18.06