Information for ruling 600011656
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2024
- Expiry date
- 18 Nov 2027
- Commodity code
- 1704909919 (opens in new tab)
- Description
- Cocoa-free chocolate alternative - Dark - in the form of buttons Cocoa-free chocolate alternative is designed for various culinary applications. Used in baked goods, frozen treats, and as a confectionary ingredient by food service providers and manufacturers. Sold in various formats, including bulk pouches aimed at wholesale customers such as bakeries, restaurants, and consumer packaged goods companies. Ingredients: Palm/Shea Fat, British Beet Sugar, Carob Powder, Tiger Nut Flour, Fermented Barley Substrate, Sunflower Seed Flour, Natural Flavouring, Sunflower Lecithin Powder, Natural Vanilla Extract, Sea salt
- Keywords
-
- CAROB POWDER
- CHOCOLATE ALTERNATIVE
- COCOA FREE
- PALM OIL
- SUNFLOWER SEED OIL
- BEET SUGAR
- 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 1704 - Sugar confectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify the goods to subheading level 170490 – Other than chewing gum, whether or not sugar-coated 8 Digit Code 17049099 – Other; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 10 Digit Code 1704909919 – Other than elsewhere specified Also classified in accordance with: Chapter 17 Note 1a Chapter 17 Additional Note 6 Harmonised System Explanatory Notes (HSENs) to 1704