Information for ruling 600009550
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Advent calendar. Single segments of orange flavoured chocolates, made from real orange oil. Ingredients: Sugar, cocoa butter, cocoa mass, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithins, E476), orange oil, flavouring. The non filled chocolates are packaged in a colourful stylised cardboard box with perforated doors, depicting the numbered days of December, up to the 25th for the festive season. Behind each door, there is a segment of chocolate for the purchaser to eat. The calendars are put up for retail sale for the festive season.
- Keywords
-
- FOOD PREPARATION
- MILK CHOCOLATE
- ADVENT CALENDARS
- ORANGE OIL
- MILK
- 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 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. 5B has been used to identify the type of packaging: wrapped and packaged in a cardboard outer box. GIR 6 has been used to classify the goods to subheading level 180690 – Other than in blocks, slabs, or bars. 8-digit code 18069039 – other than chocolates (including pralines); Not filled Also classified in accordance with: Heading 1806 Chapter note 2. Harmonised System Explanatory Notes to heading: 1806. Combined Nomenclature Explanatory Note to heading: 18069039.