Information for ruling 600012042
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2025
- Expiry date
- 04 Mar 2028
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Hollow milk chocolate flavoured with real orange oil filled with orange flavour mini marshmallows Ingredients: Milk chocolate 87% (sugar, cocoa butter, whole milk powder, cocoa mass, emulsifiers (soya lecithins, E476), orange oil), Marshmallows 13% (glucose syrup, sugar, gelatine, dextrose, humectant (sorbitols), colour (carotenes), flavouring) Packaged: carboard box
- Keywords
-
- COCOA PRODUCTS
- CHOCOLATE
- FOR HUMAN CONSUMPTION
- MILK CHOCOLATE
- 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 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 box GIR 6 has been used to classify the goods to subheading level 180690 – Other than elsewhere specified 8 digit code 18069039 - Other than chocolates (including pralines), whether or not filled; Other than filled Also classified in accordance with: Chapter 18 note 2 Chapter 18 additional note 2 HSEN to 1806