Information for ruling 600009561
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2024
- Expiry date
- 15 Jan 2027
- Commodity code
- 2106909285 (opens in new tab)
- Description
- A food preparation in the form of a flavoured liquid. The item is packaged in a tube like container with a rollerball attached. The liquid is rolled over the tongue. This is available in different flavours. Ingredients: Water Acid (Citric) CMC Flavouring sucralose Potassium Sorbate Sodium Benzoate
- Keywords
-
- SODIUM BENZOATE
- CONTAINING ARTIFICIAL FLAVOURING AGENTS
- ROLLER BALL
- CITRIC ACID
- OF WATER
- 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 2106: Food preparations not elsewhere specified or included GIR 6 Has been used to classify this product by the terms of heading 210690: Other than protein concentrates and textured protein substances 8 Digit code 21069092: Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10 Digit code 2106909285: Other than erythritol in blends with less than 10% of other products Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106