Information for ruling 600009553
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Milk chocolate flavoured with real orange oil, with crushed sugar coated milk chocolate candy beans bits (6%). Moulded into a ball containing orange shaped segments. Ingredients are: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fat (palm, shea nut), milk fat, whole milk powder, emulsifiers (soya lecithins, lecithins, E476), orange oil, starch, thickening agent (gum arabic), salt, glucose syrup, colouring foods (juice concentrates of safflower, radish, algae, lemon, pumpkin, sweet potato, black currant), glazing agents (carnauba wax, bees wax), flavouring. It is 152g. It is wrapped in aluminium foil then packaged in a printed box made of cardboard.
- Keywords
-
- VEGETABLE FATS
- COCOA BUTTER
- AS BALL
- SUGARS
- COCOA PRODUCTS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- COCOA
- MILK CHOCOLATE
- OIL OF ORANGE
- SKIMMED MILK
- 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 packaging GIR 6 has been used to classify the goods to subheading level 180690 other; other than in blocks, slabs or bars 8 digit code 18069039 - other than chocolates; not filled Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 1806