Information for ruling 600009889
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2024
- Expiry date
- 06 Mar 2027
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Yoghurt Dairy Free Banana Yoghurt The product is a food preparation. Made by mixing fruit purees and a dairy free yoghurt made from coconut, together with a small amount of rice starch to prevent the product separating. The mixture is processed through filters, then under pressure to homogenise at high temperatures to kill pathogenic bacteria. The mixture is filled into plastic pouches of 90g, with a threaded top to secure the product, and packed into cardboard boxes, to be put up for retail sale. The ingredients: Organic coconut milk, organic bananas, organic apples, organic rice starch, tapioca starch, non-dairy cultures, and organic lemon juice concentrate.
- Keywords
-
- FOOD PREPARATION
- OF COCONUT
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- COCONUT MILK
- YOGHURT
- FRUIT PULP
- PLASTIC POUCH
- Justification
- 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 3b has been used as it is a yoghurt; this is considered to be the essential character. GIR 5b has been used to identify the type of packaging – plastic pouches, weighing 90g. GIR 6 has been used to classify the goods to subheading level 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 2106 90 92 85 – Other than Erythritol in blends with less than 10% of other products. Also classified in accordance with: Chapter 21 Additional Chapter Note 1 Harmonized System Explanatory Notes (HSEN) to 2106 refers. Combined Nomenclature Explanatory Notes (CNEN) to 2106 90 92 refers. Commission Regulation (EEC) no 1486/93 16 June 1993 Refers. Schenker Ruling (Regulation (EEC) No 2454_93