Information for ruling 600009934
This section is Advance Tariff Ruling
- Start date
- 10 May 2024
- Expiry date
- 09 May 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Product is a 615g cardboard tub of a powdered food supplement, intended to be mixed with a liquid. It is made from Soya protein isolate , fructose, soya powder , magnesium phosphate, dicalcium phosphate, calcium carbonate, potassium chloride, flavouring enhancers etc. The tub contains a scoop for measuring the amount of powder needed.
- Keywords
-
- SUCROSE
- FOR DRINK PREPARATION
- PUT UP FOR RETAIL SALE
- AS POWDER
- FOOD SUPPLEMENTS
- 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 2106 - Food preparations not elsewhere specified or included GIR 5b - has been used to identify the type of packaging as in a tin of 615 grams GIR 6 - has been used to classify the goods to subheading level 210690 Other than Protein concentrates and textured protein substances 8 Digit Code 21069098 Other than compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages or flavoured or coloured syrups; Other than containing 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 2106909849 Other than erythritol in blends with less than 10% of other products and containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; Other than elsewhere specified. Also classified in accordance with: Additional chapter note 1 and 5 to chapter 21 The Harmonized System Explanatory Notes (HSENs) to heading 2106 including heading (16) and (17)