Information for ruling 600008451
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2023
- Expiry date
- 23 Oct 2026
- Commodity code
- 2106903090 (opens in new tab)
- Description
- Product is a peach flavoured syrup used in the production of bubble tea drinks to add colour and flavour. It is made from high fructose corn syrup, water, peach concentrated juice and flavourings. The syrup is a thin syrup due to the water content and is orange in colour. Packaged in plastic bottles in 2.5kg quantities.
- Keywords
-
- FRUCTOSE
- FOR DRINK PREPARATION
- CORN SYRUP
- FLAVOURED
- ISOGLUCOSE
- PEACHES
- SUGAR SYRUPS
- 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 of 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 as in a 2.5kg plastic bottle. GIR 6 - has been used to classify the goods to subheading level 210690 Other than protein concentrates and textured protein substances 8 Digit Code 21069030 Flavoured or coloured sugar syrups; Isoglucose syrups 10 Digit Code 2106903090 Other than containing 65% or more by weight of added cane or beet sugar of subheadings 1701 91 to 1701 99. Also classified in accordance with: Additional chapter note 3 to chapter 21 The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (12)