Information for ruling 600009127
This section is Advance Tariff Ruling
- Start date
- 29 Nov 2023
- Expiry date
- 28 Nov 2026
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Meat Free Burger This is a plant based product designed to be a substitute for a beef burger, created through a process of extrusion. Food preparation to be heated and consumed. Ingredients: Plant structure, water, vegetable oil, vegetable fat, thickener, natural flavourings, smoke flavouring, starch, emulsifier, SOY protein, acidity regulator, salt, acids, flavourings, psyllium husk, BARLEY malt extract, spices, citrus fibre, colours, antioxidant Put up for retail sale in a plastic tray with a plastic film, cardboard sleeve.
- Keywords
-
- VEGETABLE FATS
- VEGETABLE OILS
- MIXTURES OF SPICES
- PSYLLIUM HUSK
- FOOD PREPARATION
- PLANT BASED
- PUT UP FOR RETAIL SALE
- PROTEINS
- MEAT FREE BURGER
- OF WATER
- 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 2106 - Food preparations not elsewhere specified or included GIR 5b has been used to identify the type of packaging - plastic tray with a plastic film, cardboard sleeve. GIR 6 has been used to classify the goods to subheading level 210690 – Other than Protein concentrates and textured protein substances 8 Digit Code 21069092 – Other; 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 2106909285 – Other than elsewhere specified Also classified in accordance with: Chapter 21 Additional Note 1 Harmonised System Explanatory Notes (HSENs) to 2106