Information for ruling 600005706
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2023
- Expiry date
- 08 Feb 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Popping balls for use in the preparation of bubble tea drinks to add texture and flavour. Made from creating an edible ball filled with liquid flavour. Ingredients include water, fructose, sugar, fruit flavouring, acidity regulator, modified starch and emulsifier. Ready to use. Supplied in various flavours. Packaged in 3.2kg plastic tub.
- Keywords
-
- FOR DRINK PREPARATION
- FLAVOURED
- SUGARS
- PUT UP FOR RETAIL SALE
- BALLS
- FOOD PREPARATION
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect - a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2106 - Food preparations not elsewhere specified or included GIR 5B has been used to identify the type of packaging: 3.2kg plastic tub GIR 6 has been used to classify the goods to subheading level 210690 - Other than Protein concentrates and textured protein substances 8 digit code 21069098 - Other than containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10 digit code 2106909849 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes 2106