Harmonised tariff classification supports treating chocolate cream-filled wafers as wafers containing chocolate under Heading 1905.31.

Wafer biscuits filled with chocolate cream were treated as classifiable under Heading 1905.31 because the tariff had to be read with the Harmonised System of Nomenclature and its Explanatory Notes, which recognise chocolate in filled forms, including cream-filled products. The test report showing cocoa in the filling, together with the package description referring to chocolate cream, supported classification as wafers containing chocolate rather than as a mere cocoa preparation under Heading 1804.00. An earlier decision under a different tariff regime was not considered controlling for the harmonised classification exercise.

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Issues: Whether wafer biscuits containing chocolate cream were classifiable under Heading 1905.31 as wafers coated with or containing chocolate, or whether they retained their classification as wafer biscuits.

Analysis: The classification dispute turned on whether the chocolate cream placed between the wafer layers could be treated as chocolate for tariff purposes. The tariff was to be construed in the light of the Harmonised System of Nomenclature, and the Explanatory Notes treated chocolate as capable of existing in filled forms, including products filled with cream. The test report indicated the presence of cocoa in the cream, and the trade package description also referred to chocolate cream. The earlier decision relied on by the lower authority concerned a different tariff regime and could not control classification under the harmonised tariff. The description on the wrapper and the composition of the filling supported the view that the product contained chocolate within the meaning relevant to Heading 1905.31, and not merely a cocoa preparation under Heading 1804.00.

Conclusion: The wafers containing chocolate cream were correctly classifiable under Heading 1905.31, and the Revenue's challenge to that classification failed.

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