Information for ruling 600008724
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2023
- Expiry date
- 02 Oct 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A milk calcium complex in the form of powder. This is a nutritional supplement which can be used in diet, sports and isotonic beverages, nutrition bars, bakery products and calcium-enriched dairy products.
- Keywords
-
- BEVERAGES
- FOOD PREPARATION
- VITAMINS
- MINERALS
- AS POWDER
- FOR BAKERY PRODUCTS
- 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)). 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: 1kg aluminium foil bags 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. Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106