&&According to the documentation provided, the product is a 16 oz (454 g) jar of peanut butter with special added s'mores flavour. It is made from grilled and ground peanuts (non-GMO), dark chocolate (non-GMO, made from unsweetened chocolate, sugar, cocoa butter, soy lecithin and vanilla) and marshmallows (brown rice syrup, soy protein, natural flavours and aromas).

&&Peanut butter, as defined in the Explanatory Note (EN) of heading 20.08, is generally classified under this heading whether it contains added salt, oil or various types of sweeteners provided that its essential character remains unchanged.&&&&However, Legal Note 2 of Chapter 18 indicates that heading 18.06, “includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa”. Legal Note 1 to the same Chapter states that, “this Chapter does not cover preparations under numbers 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 and 30.04,” which does not include heading 20.08. These two Legal Notes are strengthened by the Explanatory Notes of the EN of this Chapter, which state that, “this Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and oil and preparations containing cocoa (in any proportion)”. A smiliar statement is made in the EN to heading 18.06.&&