Information for ruling 600012781
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 1806907010 (opens in new tab)
- Description
- A soluble powder for a drink, with a main ingredient of roasted ground coffee. It also contains collagen, cacao, ashwagandha, chicory root and baobab. Used for making beverages and can be mixed with warmed milk and hot water. Packaged in a 250g tub for retail sale.
- Keywords
-
- FOR DRINK PREPARATION
- COLLAGEN
- COCOA POWDER
- PUT UP FOR RETAIL SALE
- AS POWDER
- ROASTED, COFFEE
- ASHWAGANDA
- 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: 250g tub GIR 6 has been used to classify the goods to subheading level 180690 - Other 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 to heading 1806