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Information for ruling 600006636

This section is Advance Tariff Ruling

Start date
05 Jul 2023
Expiry date
04 Jul 2026
Description
isolated soy protein with cocoa and starch soy protein crisp rice-form with dark chocolate colour Use: in the manufacture of sports nutrition products for human consumption Packaged in totes, boxes, or Form Fill Seal bags (FFS).
Keywords
  • ISOLATE
  • FOR HUMAN CONSUMPTION
  • SOYA PROTEINS
  • DRIED
  • COCOA
  • CEREAL STARCHES
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 1806 - Chocolate and other food preparations containing cocoa GIR 5b has been used to identify the type of packaging – in totes, boxes, or Form Fill Seal bags GIR 6 has been used to classify the goods to subheading level 180690 – Other than elsewhere specified 8 digit code 18069090 - Other than elsewhere specified 10 digit code 1806909091 – Other than in immediate packings of a net content not exceeding 1 kg; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: HSEN to chapter 18