Information for ruling 600009800
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 1806329000 (opens in new tab)
- Description
- Product is a 90g milk chocolate bar that is flavoured with real orange oil and contains biscuit pieces embedded within the chocolate. It contains Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), wheat flour, milk fat, wheat malt flour, emulsifiers (soya lecithins, sunflower lecithins, E476), orange oil, raising agent (sodium hydrogen carbonate), flavourings, salt. It is not filled.
- Keywords
-
- BISCUITS
- CHOCOLATE BAR
- AS BARS
- COCOA PRODUCTS
- BARS
- COCOA
- MILK CHOCOLATE
- ORANGE OIL
- 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 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 in a 90g bar. 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 note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806 including subheading 1806.31