Information for ruling 600009441
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2024
- Expiry date
- 01 Jan 2027
- Commodity code
- 2105001000 (opens in new tab)
- Description
- A vegan frozen dessert. Made for the hospitality sector as a sweet vegan frozen dessert on menu. It is made from a UHT vegan base (no dairy products) and a vanilla paste to make the final product. Made from Water, Glucose Syrup, Rice, Sugar, Coconut Oil, Emulsifiers: (sucrose esters- and mono- diglycerides of vegetable fatty acids), thickening agents (Guar Gum, Carrageenan, Gellan Gum), Vanilla Flavouring, Sea Salt, Natural Vanilla Flavouring in various quantities. The vegetable fat level is 6.8% of the product. The ingredients are blended together to form a thick paste, and then frozen to <-18dC and packed into 4l plastic tub & lid
- Keywords
-
- VANILLA
- VEGAN
- DESSERT
- EDIBLE
- ICE CREAM
- DEEP FROZEN
- 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: Ice cream and other edible ice, whether or not containing cocoa. GIR 5B has been used to identify the type of packaging: packed into 4l plastic tub & lid. 8-digit code: 21050010: Containing no milkfats or containing less than 3% by weight of such fats. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)to heading 2105. Combined Nomenclature Explanatory Notes (CNEN) Heading 2105.