Information for ruling 600009896
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 2105001000 (opens in new tab)
- Description
- Product is a 300g tub of milk chocolate orange ice cream, swirled with chocolate sauce and coated in milk chocolate. It contains Water, Sugar, Reconstituted skimmed milk powder, Glucose syrup, Whey powder (from milk), Coconut fat, Cocoa powder, Glucose-fructose syrup, Cocoa paste, Cocoa butter, Whole milk powder, Concentrated butter, Fat reduced cocoa powder, Skimmed milk powder, Emulsifiers : lecithins, E471, E476, Lactose, Natural flavouring, Modified starch, Stabilisers (carrageenan, guar gum, locust bean gum), Salt. It contains less than 3% milkfats.
- Keywords
-
- FROZEN
- SUGARS
- COCOA PRODUCTS
- CHOCOLATE
- COCOA
- MILK CHOCOLATE
- ICE CREAM
- ORANGE OIL
- 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 2105 - Ice cream GIR 5b - has been used to identify the type of packaging as in a 300g tub 8 Digit Code 21050010 containing no milkfats or containing less than 3% by weight of such fats Also classified in accordance with: Chapter note 1b to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 2105