Information for ruling 600009893
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 1806901900 (opens in new tab)
- Description
- Product is a 125g pouch of bite sized milk chocolates flavoured with orange oil and contains toffee pieces embedded within the chocolate. It contains Sugar, cocoa mass, cocoa butter, dried skimmed milk, dried whey (from milk), vegetable fats (palm, shea), milk fat, glucose syrup, emulsifiers (soya lecithin, sunflower lecithin, E476), orange oil, flavourings, salt.
- Keywords
-
- COCOA PRODUCTS
- COCOA
- MILK CHOCOLATE
- TOFFEES
- ORANGE OIL
- CONFECTIONERY/COCOA PRODUCTS
- 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 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 125g bag. GIR 6 - has been used to classify the goods to subheading level 180690 Other than elsewhere specified. 8 Digit Code 18069019 Chocolate and chocolate products; Chocolates (including pralines), whether or not filled; Other than containing alcohol. Also classified in accordance with: Chapter note 2 to chapter 18 Additional chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806