Information for ruling 600006569
This section is Advance Tariff Ruling
- Start date
- 09 May 2023
- Expiry date
- 08 May 2026
- Commodity code
- 2939300000 (opens in new tab)
- Description
- Anhydrous Caffeine in the form of a crystalline white powder. It is a stimulant used in food and drinks, and is made from the seeds and leaves of the coffee plant. It is packed and shipped in 22kg cartons. The chemical's CAS-RN is 58-08-2.
- Keywords
-
- FOOD ADDITIVES
- ORGANIC CHEMICALS
- ANHYDROUS
- AS POWDER
- CAFFEINE
- ALKALOIDS AND DERIVATIVES
- 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 to heading 2939 - Alkaloids, natural or reproduced by synthesis, and their salts, ethers, ester and other derivatives GIR 5B has been used to determine the packaging - 22kg cartons for transport and storage. GIR 6 has been used to classify this product to subheading level 293930 - Caffeine and its salts. Also classified in accordance with: Harmonised System Explanatory Note C to heading 2939 Chapter Note 1 (a) to Chapter 29