Information for ruling 600009894
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2024
- Expiry date
- 25 Apr 2027
- Commodity code
- 1806209519 (opens in new tab)
- Description
- Product is 18000kg and 2100kg tanks of a mass of semi-liquid milk chocolate with orange oil. It is not ready for retail sale as it is a sold - semi product, used for producing milk chocolate eggs. It is made from Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithin, E476), orange oil, flavourings.
- Keywords
- MILK CHOCOLATE FOR CHOCOLATE MANUFACTURE ORANGE OIL COCOA PRODUCTS SEMI-LIQUID COCOA BUTTER SUCROSE IN TANKS
- 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 18000kg and 21000kg tanks GIR 6 - has been used to classify the goods to subheading level 180620 Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg 8 Digit Code 18062095 Other than containing 31% or more by weight of cocoa butter or containing a combined weight of 31% or more of cocoa butter and milkfat or containing a combined weight of 25% or more, but less than 31% of cocoa butter and milkfat; Other than containing 18% or more by weight of cocoa butter, chocolate milk crumb or chocolate flavour coating. 10 Digit Code 1806209519 Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than elsewhere specified. Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806 including to subheading 1806.20