Information for ruling 600010364
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Product is a bottle of masala chai flavoured concentrate. It is a concentrate that is used to make chai lattes by adding a tablespoon to hot milk. It is made from Water, Unrefined Sugar, Star anise, Fennel, Mixed spice, Cloves, Cardamom, Cinnamon, All Spice, Nutmeg, Vanilla and Ginger. The liquid is thicker than a normal liquid but not the consistency of a syrup. Packaged in lass or plastic bottles of different sizes including 250ml, 500ml, 1l and 5l. It contains more than 5% but less than 60% sucrose.
- Keywords
-
- NON ALCOHOLIC LIQUIDS
- CONCENTRATED
- NON ALCOHOLIC BEVERAGES
- SUGARS
- MIXTURES OF SPICES
- 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 plastic or glass bottles. 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 sugar syrups; 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 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: The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (B) (7) and (12)