A HAZELNUT AND DARK CHOCOLATE CREAM FILLED WAFER BAR, COVERED WITH DARK CHOCOLATE. IT HAS AN INNER FILLING OF DARK CHOCOLATE CREAM AND SMALL PIECES OF HAZELNUT. BETWEEN THE FILLING AND THE CHOCOLATE SURFACE IS A LAYER OF WAFER. WEIGHT OF THE BAR IS 33 GRAMMES

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 OR OTHER PREPARATIONS CONTAINING COCOA; IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 85 G. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (A) (9) TO HEADING 1905.