A 400G PLASTIC TUB OF CHOCOLATE AND HAZELNUT CREAM SPREAD. INGREDIENTS : SUGAR 45%, VEGETABLE OIL 29%, WHEY POWDER 10.27%, COCOA POWDER 6%, HAZELNUT PASTE 5%, SKIMMILK POWDER 4%, EMULSIFIER (SOY LECITHIN), NATURAL IDENTICAL FLAVOURS (HAZELNUT, VANILLIN). CERTIFICATE OF ANALYSIS SHOWS : STARCH/GLUCOSE 0%, SUCROSE 45%, MILK FAT 0.003%, MILK PROTEIN 0.03%.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA GIR 5(B) HAS BEEN USED TO CLASSIFY THE TYPE PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 180690 OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING, CHOCOLATE AND CHOCOLATE PRODUCTS CN CODE 18069060 SPREADS CONTAINING COCOA. TARIC CODE 1806906010 IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 1KG. ALSO CLASSIFIED IN ACCORDANCE WITH SECTION AND CHAPTER NOTES CHAPTER 18 NOTE 1 REFERS HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) HSENS TO HEADING 1806 3RD PARAGRAPH PAGE IV-1806-1.