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Information for ruling 600007259

This section is Advance Tariff Ruling

Start date
18 Aug 2023
Expiry date
17 Aug 2026
Description
Freeze dried apple and cinnamon breakfast in a plastic pouch. The product is ready to eat when combined with hot or cold water. 1 pouch is 1 serving. Weight of contents: 158g. Weight including packaging: 171g. Estimated shelf-life 10+ years. Ingredients List: Rice Milk Powder, Sunflower Seeds, Pumpkin Seeds, Coconut Oil, Plant Protein Blend (Fava Bean Protein, Pea Protein, Brown Rice Protein), Brown Rice Crisps, Coconut Milk Powder, Banana, Apple, Chicory Root Inulin, Flaxseed, Cinnamon, Sunflower Lecithin, Millet Puffs, Red Quinoa, Buckwheat Powder, Natural Vanilla Flavouring, Biol. Active Vitamins from Quinoa Sprouts, Acerola Cherries, Blakeslea trispora and Sunflowers, Sweetener (Monk Fruit Extract), Nutritional Yeast, Acerola Powder, Tomato Extract, Button Mushroom, Kale Leaf, Alfalfa, Baobab Dried Fruit Pulp, Broccoli Sprout, Cacao Powder, Parsley, Red Beetroot, Seaweed.
Keywords
  • CINNAMON
  • MIXTURES
  • RICE MILK
  • SEEDS
  • FOR HUMAN CONSUMPTION
  • PROTEINS
  • APPLES
  • PLASTIC POUCH
  • FREEZE-DRIED
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 2106 - Food preparations not elsewhere specified or included GIR 5b has been used to identify the type of packaging – plastic pouch GIR 6 has been used to classify the goods to subheading level 210690 – other than Protein concentrates and textured protein substances 8 Digit Code 21069098 – other than elsewhere specified; 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 Containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); other than Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; other than elsewhere specified. Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 2106 Note (A) refers