Information for ruling 600009315
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2023
- Expiry date
- 11 Dec 2026
- Commodity code
- 0404101400 (opens in new tab)
- Description
- 100% Whey powder concentrate. This is presented as an off white powder. It is packaged in 25kg packs
- Keywords
-
- COWS MILK
- PROTEIN CONCENTRATES
- WHEY
- PUT UP FOR RETAIL SALE
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0404: Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 040410: Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 8 Digit code 0404101400: In powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6.38), by weight, exceeding 15%, and of a fat content, by weight, exceeding 1.5% but not exceed-ing 27% Also classified in accordance with: Harmonised System Explanatory Notes to heading 0404