Information for ruling 600009137
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 burger suitable for vegans or vegetarians. It is made via a process of extrusions where pressure and high temperature is applied to a vegetable protein to make it look like a meat effect burger. They are packed 4 x 226g and packed in a plastic tray with a clear plastic cover and then placed in a card sleeve. The ingredients consists of: Plant structure, water, vegetable oil, vegetable fat, thickener, natural flavourings, starch, emulsifier, soy protein, acidity regulator, salt, acids, flavourings, psyllium husk, barley malt extract, spices, citrus fibre, colours and antioxidants.
- Keywords
-
- VEGETARIAN BURGER
- FOOD PREPARATION
- WITH STARCH
- SUITABLE FOR VEGANS
- SOYA PROTEINS
- FIT FOR HUMAN CONSUMPTION
- 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 under section 2106 - Food preparations not elsewhere specified. GIR 5(b) has been used to identify the type of packaging - Packed in a plastic tray with a sealed lid then placed in a cardboard sleeve. 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.