Information for ruling 600011125
This section is Advance Tariff Ruling
- Start date
- 21 Aug 2024
- Expiry date
- 20 Aug 2027
- Commodity code
- 3212900000 (opens in new tab)
- Description
- Food colouring gel/liquid Used to give food colour, for mainly in food baking Ingredients: Glucose syrup, sugar, water, colour (curcumin), gelling agents (agar, xanthan gum), acidity regulator (citric acid), preservative (potassium sorbate) Packaged in to a plastic tube containing 19g
- Keywords
-
- GLUCOSE SYRUP
- AS LIQUID
- FOOD PREPARATION
- FOR COLOURING
- ICING
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- 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 3212 - Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale GIR 5 b has been used to identify the type of packaging – plastic tube19g. GIR 6 has been used to classify the goods to subheading level 321290 – Other than stamping foils Also classified in accordance with: Section VI Note 2 Chapter 32 Note 3 Harmonised System Explanatory Notes (HSENs) to 3212