Information for ruling 600012405
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2025
- Expiry date
- 18 Mar 2028
- Commodity code
- 2106909285 (opens in new tab)
- Description
- A 400 ml can of reduced fat coconut milk.
- Keywords
-
- FOOD PREPARATION
- IN CANS
- PUT UP FOR RETAIL SALE
- REDUCED
- OF COCONUT
- FATS
- 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 GIR1 - has been used to classify this product by the terms of heading 2106 - food preparations not elsewhere specified or included. GIR 5(b) - has been used to identify the type of packaging - packaged in a 400ml tin can. GIR 6 - has been used to classify the goods to subheading level 210690 - other than protein concentrates and textured protein substances. 8 digit code - 21069092 - Other than elsewhere specified, 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 - 2106909285 - other than elsewhere specified; other than, Erythritol in blends with less than 10% of other products. Classified in accordance with: Harmonised System Explanatory notes to chapter 21 heading 2103 Note (A)