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Information for ruling 600014940

This section is Advance Tariff Ruling

Start date
10 Feb 2026
Expiry date
09 Feb 2029
Description
Food supplement of cacao powder with chaga mushroom and botanicals. Powder is used to make beverages and can be mixed with milk. Product is blended and put in a 250g tub for retail sale.
Keywords
  • FOR DRINK PREPARATION
  • AS POWDER
  • COCOA PRODUCTS
  • MUSHROOM POWDER
  • FOOD SUPPLEMENTS
  • CACAO
  • COCOA-BASED BEVERAGES
  • BEETROOT
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 identify the type of packaging: 250g tub GIR 6 has been used to classify this product by the terms of heading 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