Information for ruling 600008522
This section is Advance Tariff Ruling
- Start date
- 07 Sep 2023
- Expiry date
- 06 Sep 2026
- Commodity code
- 2101209299 (opens in new tab)
- Description
- A tea latte caramel and vanilla flavour containing black tea extract and natural flavouring. Ingredients include skimmed milk powder, sugar, black tea extract, caramel flavouring, biscuit flavouring, and vanilla flavouring. Ingredients are blended together and packed in sticks. Ready for consumption by adding 150ml of boiling water and stirring thoroughly. Presented as 10 x 9g sticks per pack.
- Keywords
-
- MILK POWDER
- SUGARS
- CARAMEL
- VANILLA
- TEA
- FOR MAKING HOT DRINKS
- FOR TEA PREPARATION
- FOR DRINK PREPARATION
- AS POWDER
- TEA EXTRACTS
- 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 2101 - Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof GIR 5B has been used to identify the type of packaging: 90g pack GIR 6 has been used to classify the goods to subheading level 210120 - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté 8 digit code 21012092 - Preparations; With a basis of extracts, essences or concentrates of tea or mate; 10 digit code 2101209299 - Other than containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Also classified in accordance with: Harmonised System Explanatory Notes to heading 2101