Information for ruling 600011923
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2025
- Expiry date
- 07 Jan 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Whipped cream containing vodka, packaged in a 200ml aerosol can. This is to be used as an ingredient for cocktails and alcoholic beverages. Ingredients: Vanilla Water Vodka Sucrose Methyl cellulose Nitrous oxide Hydrogenated palm kernel oil Coconut oil Sodium caseinate
- Keywords
-
- VANILLA
- PUT UP FOR RETAIL SALE
- AEROSOL DISPENSERS
- CREAM
- VODKAS
- SUCROSE
- 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 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 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 within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers