Information for ruling 600010523
This section is Advance Tariff Ruling
- Start date
- 14 Jun 2024
- Expiry date
- 13 Jun 2027
- Commodity code
- 1806321000 (opens in new tab)
- Description
- Product is a no added sugar chocolate bar, which has fruit and mixed nuts embedded within it. It is made from Sweetener - Lactitol (E966), Cocoa Butter, Whole Milk Powder (DAIRY-MILK- Pasteurised), Cocoa Mass, raisins, hazelnuts, Inulin, Emulsifier Sunflower Lecithin, Vanilla Extract, Aspartame, Acesulfame K. Packaged for retail sale in a 100g wrapped bar.
- Keywords
-
- VANILLA EXTRACT
- COCOA BUTTER
- CHOCOLATE BAR
- CHOCOLATE
- RAISINS
- PUT UP FOR RETAIL SALE
- COCOA
- MILK CHOCOLATE
- HAZELNUTS
- SWEETENERS
- 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 a sealed wrapper. GIR 6 - Has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled. 8 Digit Code 18063210: With added cereal, fruit or nuts. Also classified in accordance with: Chapter 18 note 2. The Harmonized System Explanatory Notes (HSENs) to heading 1806. The Harmonized System Explanatory Notes (HSENs) to subheading 1806.31.