Information for ruling 600009128
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 2106909285 (opens in new tab)
- Description
- This is a plant based product designed to be a substitute for a beef burger. ingredients are plant structure with water, vegetable oil, vegetable fat, thickener, natural flavolurs, smoke flavour, starch. emulsifier, soy protein,acidity regulator, salt, acids, flavouring, psillium husk, barley malt extract, spices, citrus fibre, colours, antioxidant The product is created through a process of extrusion. This is where pressure, high temperature and movement is applied to vegetable protein and restructured into the structure of animal protein, the result is textured vegetable protein. . The product is packaged in a plastic tray with a plastic film sealing them. A cardboard sleeve is then wrapped around the product with a picture of the contents, ingredient breakdown and nutrition information.
- Keywords
-
- TEXTURED PROTEIN SUBSTANCES
- FOOD PREPARATION
- BEEFBURGERS
- PLANT BASED
- MEAT FREE BURGER
- 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: plastic tray with a plastic film 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 -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: Harmonised System Explanatory Notes to heading 2106