Information for ruling 600009451
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 2106905910 (opens in new tab)
- Description
- Vanilla Extract A sugar syrup to use as flavouring in desserts and icings. Ingredients: Invert sugar syrup, glucose syrup, water, vanilla extract. Outer Packaging: Plastic tray and shrink wrap (1 x 6 format) Product Packaging: Plastic bottle with aluminium cap and paper label with tamper evident strip.
- Keywords
- VANILLA SUGAR SYRUPS MISCELLANEOUS FOOD PRODUCTS GLUCOSE SYRUP VANILLA EXTRACT
- 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 2106 - Food preparations not elsewhere specified or included GIR 5b has been used to identify the type of packaging - Plastic bottle with aluminium cap and paper label with tamper evident strip. Outer Packaging: Plastic tray and shrink wrap (1 x 6 format) GIR 6 has been used to classify the goods to subheading level 210690 – Other than Protein concentrates and textured protein substances 8 Digit Code 21069059 – Flavoured or coloured sugar syrups; Other than elsewhere specified 10 Digit Code 2106905910 - Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose Also classified in accordance with: Chapter 21 Additional Note 4 Harmonised System Explanatory Notes (HSENs) to 2106 refers