CHOCOLATE COVERED MARSHMALLOW AND BISCUIT SANDWICH FOR GENERAL WHOLESALE. PACKED 10 PACKETS EACH WEIGHING 270 GRAMS WITH 15 PACKETS IN A CARTON. INGREDIENTS INCLUDE ; WHEAT FLOUR, SUGAR, COCOA OIL, COCOA MASS, CORN STARCH, GELATINE, SALT, VANILLIN.

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. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 190531 SWEET BISCUITS COMPLETELY OR PARTIALLY COVERED WITH CHOCOLATE OR OTHER PREPERATIONS OF COCOA CN CODE 19053119 OTHER THAN IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 85G. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 19 ADDITIONAL NOTE 2. HSEN (A) (8) (B) TO HEADING 1905.