Information for ruling 600008460
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2023
- Expiry date
- 25 Sep 2026
- Commodity code
- 2106909853 (opens in new tab)
- Description
- Product is a instant drink powder mix called "Morro Orgeat powder instant drink". It is made from sugar, rice, morro seed, sesame, cinnamon and vanilla. The sucrose content is over 70% and doesn't contain any isoglucose. To use, powder is mixed with hot or cold water or milk and then drink. Packaged in plastic which is hygienically sealed and weighs 340 grams (12oz).
- Keywords
-
- AS POWDER
- FOR DRINK PREPARATION
- SUCROSE
- PUT UP FOR RETAIL SALE
- 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 packaged in a hygienically sealed package weighing 340 grams (12oz). 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 compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacturer of beverages and flavoured or coloured sugar syrups; 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 2106909853 Other than containing 26% or more by weight of milkfat; Other than containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Of a kind used in drink industries. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (17)