Information for ruling 600010330
This section is Advance Tariff Ruling
- Start date
- 28 May 2024
- Expiry date
- 27 May 2027
- Commodity code
- 2102209000 (opens in new tab)
- Description
- Mycoprotein paste (100% mycoprotein) Used in the manufacture of foods Chilled or frozen.
- Keywords
-
- CULTURES OF MICROORGANISMS
- AS PASTE
- DEAD
- VEGETABLE PROTEIN SUBSTANCES
- PROTEINS
- 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 2102 - Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders GIR 6 has been used to classify the goods to subheading level 210620 - Inactive yeasts; other single-cell micro-organisms, dead 8 Digit Code 21062090 – Other than elsewhere specified within the subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) 21.02 (B) refers