WAFER CUBE BISCUITS WITH COCOA FILLING. INGREDIENTS: COCONUT OIL, WHEAT FLOUR, SUGAR, GLUCOSE SYRUP, COCOA POWDER, DEXTROSE, SKIMMED MILK POWDER, WHEY POWDER, BARLEY MALT EXTRACT, RAISING AGENTS, SOYA LECITHIN, SALT HAZELNUTS, FLAVOURINGS. PACKAGED IN HERMETICALLY SEALED PLASTIC SHARING BAGS 175G-250G

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 COMPLETELY OR PARTIALLY COATED OR COVERED WITH CHOCOLATE OR OTHER PREPARATIONS CONTAINING COCOA; OTHER THAN SALTED WHETHER OR NOT FILLED ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (A) (9) TO HEADING 1905.