Information for ruling 600009943
This section is Advance Tariff Ruling
- Start date
- 13 May 2024
- Expiry date
- 12 May 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A vanilla flavoured nutritional drink mix for kids in powder form. consists of fructose, soy protein isolate, soya powder, maltodextrin, dicalcium phosphate, magnesium phosphate, fish oil powder, flavourings and vitamins. Manufactured in Missouri, USA. Packaged for retail sale in a cardboard tin, net weight 435g.
- Keywords
-
- FOR DRINK PREPARATION
- FLAVOURED
- VANILLA
- FOR HUMAN CONSUMPTION
- AS POWDER
- FOR CHILDREN
- FOOD SUPPLEMENTS
- POWDERED FOODS
- 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 – 435g cardboard tin 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: Harmonized System Explanatory Notes (HSENs) to heading 21.06 including heading (16) and (17)