Information for ruling 600009551
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2024
- Expiry date
- 16 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Ball-shaped milk chocolates flavoured with real orange oil, with a crispy sugar shell. Ingredients: Sugar, cocoa butter, whole milk powder, skimmed milk powder, cocoa mass, rice starch, emulsifier (lecithins), orange oil, glazing agent (arabica gum), flavouring. 70g - in a sealed pouch Put up for retail sale
- Keywords
-
- COCOA BUTTER
- COWS MILK
- PUT UP FOR RETAIL SALE
- MILK CHOCOLATE
- OIL OF ORANGE
- SKIMMED 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 GIR 5b has been used to identify the type of packaging - 70g sealed pouch 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; not filled Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes (HSENs) to 1806