Information for ruling 600009136
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 2106909285 (opens in new tab)
- Description
- A plant based product designed to be eaten as a substitute for meatballs aimed for vegans and vegetarians. It is created through a process of extrusion by treated with high pressure and movement is applied by vegetable proteins and restructured into an animal protein. To be heated and then eaten either on it's own or with other products. Packed in a plastic tray with a plastic film sealed, and then placed in a cardboard sleeve. The ingredients consists of: plant structure, water, vegetable oil, starch, thickeners, wheat gluten, soy protein, oat fibre, yeast extract, natural flavouring, spices, salt, spirit vinegar, onions, acids, psyllium husk, barley malt extract, acidity regulator, potassium chloride, herbs, black carrot juice concentrate.
- Keywords
-
- SOY PROTEIN
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- FOOD PREPARATION
- FOR VEGANS
- PLANT BASED
- SUITABLE FOR VEGETARIANS
- 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 preparations not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging. It is packed in a plastic sealed tray with a card sleeve around it. GIR 6 has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textures 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) to heading 2106.