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Information for ruling 600015068

This section is Advance Tariff Ruling

Start date
31 Mar 2026
Expiry date
30 Mar 2029
Description
Individual portion packet of 'protein balls' for eating as a snack. They are largely based on date paste, cashew nuts, and cacao powder. They are packaged in 45g bags containing approximately 7 balls per packet.
Keywords
  • DATES
  • SNACKFOODS
  • PUT UP FOR RETAIL SALE
  • PROTEINS
  • COCOA
  • CASHEW NUTS
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 to Heading 1806 - Chocolate and other food preparations containing cocoa GIR 5B has been used to determine the packaging - 45g packets for transport and storage GIR 6 has been used to classify this product to sub-heading level 180690 - Other than elsewhere specified in this heading 8 Digit Code 18069090 - Other than elsewhere specified in this subheading 10 Digit Code 1806909091 - In Immediate packings of a net content not exceeding 1kg; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 1806 Chapter Note 1 & 2 to Chapter 18 HSEN General Explanatory Note to Chapter 18