A CHOCOLATE COVERED WAFER FINGER WITH THE FOLLOWING INGREDIENTS: SUGAR, WHEAT FLOUR, PALM OIL, WHEY (MILK) POWDER, COCOA POWDER, WHOLE MILK POWDER, NON FAT DRY MILK, DEXTROSE, CORN STARCH, EMULSFIER: SOYA LECITHIN, SALT, NATURAL FLAVOUR. 20 IN A BOX WITH A NET WEIGHT OF 85G.

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, IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 85 G. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (A) (9) TO HEADING 1905. NOTE 1 TO CHAPTER 18.