CRISPY WAFER SPIRALS CHOCOLATE CREAM FILLED. PACKAGED IN A NET WEIGHT OF 3.5OZ (85G). INGREDIENTS: SUGAR, UNBLEACHED ENRICHED WHEAT FLOUR (WHEAT FLOUR, THIAMIN, RIBOFLAVIN, NIACIN, FOLIC ACID AND IRON), PALM KERNEL OIL, COCOA POWDER (ALKALISED), COCOA POWDER (NATURAL), SKIMMED MILK POWDER, DEXTROSE, CORN STARCH, EMULSIFIER (SOYA LECITIN), SALT, NATURAL FLAVOURING.

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 19053299, OTHER THAN ELSEWHERE SPECIFIED. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (A) (9) TO HEADING 1905. NOTE 1 TO CHAPTER 18.