Information for ruling 600008461
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 "Hibiscus instant drink". It is made from sugar, hibiscus extract and citric acid. The sucrose content is over 70% and doesn't contain any isoglucose. To use, powder is mixed with hot or cold water and then drink. Packaged in plastic which is hygienically sealed and weighs 170 grams (6oz).
- Keywords
-
- SUCROSE
- FOR DRINK PREPARATION
- HIBISCUS
- PUT UP FOR RETAIL SALE
- AS POWDER
- 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 170 grams (6oz). 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)