Information for ruling 600011351
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2024
- Expiry date
- 10 Dec 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Passionfruit and mango green tea popping boba drink pack. The set contains 1 sachet of mango flavour green tea powder, 1 sachet of passionfruit flavour popping boba pearls and a paper straw. In order to prepare the drink, the sachet of green tea powder is mixed with room temperature water until totally dissolved, and then the sachet of boba and ice are added. Ingredients: 1) 30g Mango Flavour Green Tea Powder Sachet Ingredients: Sugar, Glucose, Instant Green Tea Powder, Maltodextrin, Citric Acid, Flavour (Anhydrous Glucose, Silicon Dioxide, Flavor.), Silicon Dioxide, Salt, Sodium Citrate, Sucralose (Sweetener). 2) 50g Passion Fruit Flavour Popping Boba Sachet Ingredients: Water, Fructose Syrup, Sugar, Calcium Lactate(E327), Starch Acetate(E1420), Flavor, DL-Malic Acid(E296), Xanthan Gum(E415), β-Carotene {Water, Starch sodium octenyl succinate(E1450), Medium Chain Triglycerides, Propylene Glycol(E1520) , β-Carotene[E160(a)], L-Ascorbic acid(E300), Citric Acid(E330), dl-α-Tocopherol(E307)}, Sodium Carboxymethyl Cellulose(E466), Sodium Alginate(E401).
- Keywords
-
- FOR DRINK PREPARATION
- GREEN TEA EXTRACT
- AS POWDER
- STRAWS, FOR DRINKING BEVERAGES
- IN SACHETS
- MANGOS
- PASSION FRUITS
- FLAVOURED
- 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 5b has been used to identify the type of packaging – plastic sachets 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 elsewhere specified; 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; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); other than elsewhere specified; other than elsewhere specified. Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 2106