235077

This product consists of sweet biscuit base, covered by orange flavoured toffee and topped with dark chocolate. Ingredients include: dark chocolate, wheat flour, glucose syrup, vegetable fats, icing sugar, sweetened condensed milk, partially inverted sugar syrup, butter, skim milk powder, salt, corn flour, soy lecithin, mono and diglycerides of fatty acids, disodium pyrophosphate, baking soda and orange oil. The base of flour, fat and sugar constitutes at least 50% of the product by weight. The wheat flour content is less than 25% by weight.

Subheading 1905.31 of the Harmonized System covers “sweet biscuits”. As these biscuits contain less than 25% by weight of wheat, they are classified in tariff item 1905.31.29 as “other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: other”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the sweet biscuits are classified under classification number 1905.31.29.00 of the Customs Tariff.