Information for ruling 600011911
This section is Advance Tariff Ruling
- Start date
- 07 Jan 2025
- Expiry date
- 06 Jan 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Oat drink powder with calcium and vitamin B12. Ingredients: Oat powder Coconut oil powder Inulin powder Calcium carbonate Vitamin B12 Powder
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- OATS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- AS POWDER
- INULIN
- 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)). 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; 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 – Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (A) (B)to heading to 2106