Information for ruling 600009877
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 2106905999 (opens in new tab)
- Description
- Flavoured liquid candy spray packaged in a 60 ml tube. There are 12 tubes in a display carton. The product is sprayed onto the tongue Ingredients: Water Sugar Citric acid Sodium cutric Flavour Potassium sorbate Preservative Colour
- 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 5 (b) - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 210690 – other than Protein concentrates and textured protein substances CN Code – 21069059 - Flavoured or coloured sugar syrups; other than Isoglucose syrups; other than elsewhere specified TARIC Code 2106905999 – other than Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; other than containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) to Heading 2106 EC Regulation 1989/2004