Information for ruling 600009941
This section is Advance Tariff Ruling
- Start date
- 13 May 2024
- Expiry date
- 12 May 2027
- Commodity code
- 1806907010 (opens in new tab)
- Description
- A chocolate flavoured nutritional drink mix in powder form. Ingredients include fructose, soya protein isolate, soya powder, cocoa powder, dicalcium phosphate, magnesium phosphate, flavouring, fish oil powder. Manufactured in Missouri, USA. Packaged in a cardboard tin, net weight 435g.
- Keywords
-
- FRUCTOSE
- FOR DRINK PREPARATION
- VITAMIN B12
- VITAMIN D3
- SOYA
- COCOA POWDER
- CHOCOLATE
- FOR HUMAN CONSUMPTION
- FOR CHILDREN
- VITAMIN A
- AS POWDERS
- VITAMIN E
- MALTODEXTRINE
- 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 the type of packaging – cardboard tin GIR 6 has been used to classify the goods to subheading level 180690: other than elsewhere specified within this subheading heading 8 digit code 18069070: preparations containing cocoa for making beverages 10 digit code 1806907010: In immediate packings of a net content not exceeding 1 kg Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 1806.