Information for ruling 600011480
This section is Advance Tariff Ruling
- Start date
- 06 Nov 2024
- Expiry date
- 05 Nov 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- A cookie bar containing cocoa chips and cocoa. The bar has a soft texture when broken in half. The item weighs 60grams and is wrapped in a plastic wrapper. There are twelve bars further packed into a cardboard presentation carton. Ingredients: Wheat Flour, Milk Protein, Brown Sugar, Vegetable Glycerine, Dark Chocolate Chips (Cocoa Mass, Sugar, Emulsifier [Soy Lecithin], Flavouring), Olive Oil, Glutamine Peptide (Wheat), Coconut Oil, Water, Inulin (Chicory Root), Cocoa Powder, Raising Agents (Sodium Bicarbonate, Cream of Tartar), Flavouring.
- Keywords
-
- BROWN SUGAR
- PUT UP FOR RETAIL SALE
- PROTEINS
- FOOD PREPARATION
- AS BARS
- BAKERY PRODUCTS
- 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)) 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 6 has been used to classify this product by the terms of heading 190590: Other than gingerbread and the like,other than sweet biscuits; waffles and wafers,other than rusks, toasted bread and similar toasted products 8 Digit code 19059070: Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Note (10) to heading 1905