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Information for ruling 600009135

This section is Advance Tariff Ruling

Start date
11 Dec 2023
Expiry date
10 Dec 2026
Description
Meat free sausages, created through a process of extrusion, where pressure with high temperature movement is applied to vegetable protein and restructured into a structure of animal protein, with the result being a textured vegetable protein. The product consists of Soy structure, ve The product is 6 x 160g and packaged in a plastic tray being sealed by a plastic film and then a cardboard sleeve wrapped around the product.
Keywords
  • FOR HUMAN CONSUMPTION
  • FOOD PREPARATION
  • FOR VEGANS
  • PLANT BASED
  • SUITABLE FOR VEGETARIANS
  • PUT UP FOR RETAIL SALE
  • SOYA PROTEINS
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 2106 - Food preparation not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging - plastic tray with a plastic file and 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 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% sucrose or isoglucose, 5% glucose or starch. 10 Digit Code - 2106909285 Other than elsewhere specified. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) heading 2106 refers.