Information for ruling 600009442
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 2105009900 (opens in new tab)
- Description
- Ice Cream dessert This product is used for the hospitality sector as a frozen dessert on a menu. It is made from a UHT dairy base milk and cream base and Baileys Irish Cream Liqueur to make the final product. The milkfat content is over 7% of the product. The ingredients are blended together and then frozen down to <-18dC and packed into 4l plastic tub & lid.
- Keywords
-
- WHISKEY
- SKIMMED MILK
- CREAM
- ALCOHOLS
- SUGAR
- GLUCOSE SYRUP
- COWS MILK
- 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 2105 Ice cream and other edible ice, whether containing cocoa. GIR 5B has been used to identify the type of packaging: packed into 4l plastic tub & lid. GIR 6 has been used to classify the goods to subheading level 210500. 8-digit code Containing by weight of milkfats:7% or more 21050099 Also classified in accordance with: Harmonised System Explanatory Notes to heading: 2105 Combined Nomenclature Explanatory Notes to heading: 2105