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Information for ruling 600009319

This section is Advance Tariff Ruling

Start date
21 Dec 2023
Expiry date
20 Dec 2026
Description
Whey powder concentrate Whey powder made from 100% cows milk whey powder and fat. Product is put up in 25kg packs.
Keywords
  • PROTEIN CONCENTRATES
  • WHEY
  • PUT UP FOR RETAIL SALE
  • AS POWDER
  • MILK FAT
  • COWS MILK
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 - 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 6 has been used to classify the goods to subheading level - 040410 - whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 8 digit code - 04041002 - 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, not exceeding 15%, and of a fat content, by weight, not exceeding 1,5% Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN’s) to heading 0404