Information for ruling 600006754
This section is Advance Tariff Ruling
- Start date
- 15 May 2023
- Expiry date
- 14 May 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Brewed lemonade flavouring. This is a drink preparation base, for non alcoholic carbonated drinks. Not suitable for immediate consumption. Ingredients: Brewed Lemonade Flavour Preparation: Brewed Lemonade Concentrate,(Water, Lemon Puree, Sugar and Yeast), Flavourings, Citric Acid , Sodium Benzoate , Sodium Metabisulphite and Ascorbic Acid.
- Keywords
-
- NOT FOR IMMEDIATE CONSUMPTION
- NON ALCOHOLIC BEVERAGES
- FOR DRINK PREPARATION
- FLAVOUR
- 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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 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 to heading 2106