Information for ruling 600009895
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2024
- Expiry date
- 25 Mar 2027
- Commodity code
- 2105009100 (opens in new tab)
- Description
- Product is a pack of 4 ice creams on sticks. each stick is 85ml and is chocolate ice cream swirled with chocolate sauce and coated in milk chocolate flavoured with orange oil. It is made of Sugar, water, reconstituted skimmed milk powder, glucose syrup, cocoa butter, cocoa mass, whole milk powder, whey powder (from milk), coconut fat, concentrated butter (from milk), cocoa powder, skimmed milk powder, glucose-fructose syrup, lactose (from milk), fat reduced cocoa powder, emulsifiers (lecithins, E471, E476), modified starch, orange oil, natural flavouring, stabilisers (carrageenan, guar gum, locust bean gum), salt. Each stick contains more than 3% but less than 7% in milkfats.
- Keywords
- FROZEN ICE CREAM ORANGE OIL CHOCOLATE SUGARS COCOA PRODUCTS MILK CHOCOLATE COCOA
- 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 of 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 GIR 5b - has been used to identify the type of packaging as in a pack of 4x 85ml 8 Digit Code 21050091 Containing by weight of milkfats; 3% or more but less than 7% Also classified in accordance with: Chapter note 1b to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 2105