Information for ruling 600012662
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2025
- Expiry date
- 18 Sep 2028
- Commodity code
- 1905319900 (opens in new tab)
- Description
- The product is a ready to eat dipper product - of which there are 3 varieties - Chocolate, White Chocolate & Vanilla and Caramel & White Chocolate. The product is a Chocolate Cheesecake Dipper and Sweet Biscuits. The dipper consists of a small portion of a cheesecake topping with a portion of sweet wheat biscuits, which are used to dip into the cheesecake dip. The setup of the product is like that of a cheese dipper with breadsticks / crackers. The cheesecake dip is made with the following ingredient. Chocolate Cheesecake Dipper and Sweet Biscuits: reduced fat soft cheese, water, skimmed milk, powder, cream, buttermilk powder, cornflour, sea salt, starter culture, microbial rennet, double cream, milk chocolate, sugar, whole milk powder, cocoa butter, cocoa mass, lecithins (sunflower or rapeseed), natural vanilla flavour, potable water, icing sugar, sugar cane, tricalcium phosphate, modified starch, vanilla flavouring, cocoa powder wheat flour, niacin, iron, thiamin, riboflavin, folic acid, whole wheat flour, sunflower oil, molasses, brown sugar, ammonium carbonates, sodium carbonates, enzymes, sodium metabisulphite. The dip compartment is a quarter with the biscuits being three-quarters. The 3 pots are packed with foil lids into a cardboard sleeve and sold as a set, they are packed into an outer case. Each of the three dips contain more than 5% sucrose, invert sugar or isoglucose. The White Chocolate & Vanilla and Caramel & White Chocolate dippers are classified separately.
- Keywords
-
- BISCUITS
- SUGARS
- READY TO EAT
- SWEETS
- CHOCOLATE
- CREAM CHEESE
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 1905: bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 3B Has been used as the biscuits are considered to be the essential character GIR 5B has been used to classify to the packaging. Pots with foil lids in a cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading level 190531: sweet biscuits; waffles and wafers; sweet biscuits 8 Digit code - 19053199: Other than Completely or partially coated or covered with chocolate or other preparations containing cocoa; Other than containing 8% or more by weight of milkfats; other than sandwich biscuits Also classified in accordance with: Chapter 19 Additional Note 2 Harmonised System Explanatory Notes (HSEN’s) to heading 1905 8(b) paragraph (A) & paragraph 8 (b)