Information for ruling 600013585
This section is Advance Tariff Ruling
- Start date
- 17 Nov 2025
- Expiry date
- 16 Nov 2028
- Commodity code
- 1901909990 (opens in new tab)
- Description
- Product is a pack of 2x of 4x 60g pots of caramel layered chocolate dessert. Cocoa Powder HT, Liquid Chocolate Modified Maize Starch, Cremodan 60, Pectin Custard, Carrageenan Satigel ADF1550, Guar Gum, Toffee Flavouring Caramelised Sugar Syrup, Salt, Gelatine, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water and whey protein concentrate. The pots are packaged in a plastic pot with aluminium lid, held together as a pack of 2 or 4 in a cardboard sleeve.
- Keywords
-
- SUCROSE
- CHOCOLATE
- PUT UP FOR RETAIL SALE
- COCOA
- DESSERTS
- CREAM
- COCOA POWDER
- CARAMEL
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5b - has been used to identify the type of packaging as packaged in a plastic pot with aluminium lid, held together as a pack of 2 or 4 in a cardboard sleeve. GIR 6 - has been used to classify the goods to subheading level 190190 Other than preparations suitable for infants or young children, put up for retail sale or mixes and doughs for the preparation of bakers wares of heading 1905 8 Digit Code 19019099 Other than malt extract; Other than Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 5% sucrose (including invert sugar) or isoglucose, 5% glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 or Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30% by weight. 10 Digit Code 1901909990 Other than containing 60% or more by weighty of sucrose (including invert sugat expressed as sucrose) or isoglucose expressed as sucrose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1901 including note (III)