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Information for ruling 600009963

This section is Advance Tariff Ruling

Start date
29 Apr 2024
Expiry date
28 Apr 2027
Description
Non-dairy Whipped Spray Cream Non-dairy spray cream, Vanilla Flavouring Infused with Orange Wine presented in an aerosol can. The cream is expelled through a nozzle and is designed as a 'topping' for desserts; non-alcoholic beverages; alcoholic-beverages Ingredients: Hydrogenated Palm Oil, Corn Syrup Solids, Orange Wine Alcohol, Sugar, Lactic Acid Esters of Mono & Diglycerides of Fatty Acid, Lactose, Sodium Caseinate, Potassium Phosphorate (E340), Maltodextrin (E471), Sunset Yellow FCF (E110), Sodium Silicate (E554), Vanilla Flavour Powder Artificial, Potassium Metabisulphite (E224) Can Volume 375ml Case Quantity 12 cans ,
Keywords
  • ALCOHOLS
  • CORN SYRUP
  • PALM OIL
  • SUGARS
  • MISCELLANEOUS FOOD PRODUCTS
  • IN SPRAY CANS
  • FOR SPRAYING
  • AS SPRAY
  • VANILLA
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)). 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 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 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 elsewhere specified within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers