Information for ruling 600006084
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 2104200090 (opens in new tab)
- Description
- Overnight Oats with Apple Pieces This is an ambient blend of oats, fruit puree and poppy seeds designed for babies 7 months and over. Produced by pasteurisation. Ingredients: Oats, Oat Flour, Apple Puree, Apple pieces, Banana Puree, Poppy Seeds, Lemon Juice Packed in plastic pots, with film, lid and cardboard sleeve. Weight: 130g
- Keywords
-
- BANANAS
- OATS
- POPPY SEEDS
- FOOD PREPARATION
- HOMOGENIZED PREPARATIONS
- PUT UP FOR RETAIL SALE
- APPLES
- FOR BABIES
- LEMON JUICE
- 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)). GIR 1 has been used to classify this product by the terms of heading 2104 - Soups and broths and preparations therefor; homogenised composite food preparations GIR 5b has been used to identify the type of packaging - plastic pots, with film, lid and cardboard sleeve. GIR 6 has been used to classify the goods to subheading level 210420 - Homogenised composite food preparations 10 Digit Code 2104200090 – Other than Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Chapter 21 Note 3 Harmonised System Explanatory Notes (HSENs) to 2104 refers