Information for ruling 600006085
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 2104200090 (opens in new tab)
- Description
- Ambient fruit and vegetable food pouch for children over 3 years. The product has been pasteurised, packaged in a pouch with a straw and cap. Ingredients: Organic apples, Organic pumpkin, Organic mangoes, Organic orange juice, Organic lemon juice concentrate. 100g Put up for retail sale.
- Keywords
-
- PUMPKINS
- PASTEURIZED
- FOOD PREPARATION
- ORANGE JUICE
- HOMOGENIZED PREPARATIONS
- PLASTIC POUCH
- APPLES
- FOR CHILDREN
- LEMON JUICE
- MANGOS
- 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 - in a pouch with straw and cap. 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