Information for ruling 600007997
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2023
- Expiry date
- 07 Aug 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Coconut Milk Powder Coconut Powder is a white powder made from pasteurized and spray dried natural extract of coconut kernel. Product was sealed and packed under hygienic condition and after being pulverized will become free-flowing powder Ingredients: Coconut Extract (80%), Hydrolysed Starch, Dairy Milk Protein and Tricalcium Phosphate E341 For food production. Packaging: Blue food grade polythene liner and aluminium foil bag, brown food grade corrugated box.
- Keywords
-
- AS POWDER
- MALTODEXTRINE
- HYDROLYSED
- COCONUTS
- WITH STARCH
- COCONUT MILK
- 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 2106 - Food preparations not elsewhere specified or included GIR 5b has been used to identify the type of packaging - Blue food grade polythene liner and aluminium foil bag, brown food grade corrugated box. 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 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 within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers