A WAFER BAR COVERED WITH MILK CHOCOLATE. THE WAFER PART IS COMPOSED OF HAZELNUT CREAM, WHEAT FLOUR, CORN STARCH, RAISING AGENTS, AND VEGETABLE OIL. PACKAGED FOR RETAIL SALE IN A 35 GRAMME PACK

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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 190532 - WAFFLES AND WAFERS. CN CODE 19053211 - COMPLETELY OR PARTIALLY COATED OR COVERED WITH CHOCOLATE OR OTHER PREPARATIONS CONTAINING COCOA; IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 85 G. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (A) (9) TO HEADING 1905.