Information for ruling 600012406
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2025
- Expiry date
- 03 Mar 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A 400 ml can of coconut milk, suitable for consumption, used for culinary purposes. Ingredients: Coconut extract, water, sodium carboxy methyl cellulose, polysorbate 60, sugar
- Keywords
-
- SUGARS
- FOOD PREPARATION
- OF COCONUT
- IN TINS
- PUT UP FOR RETAIL SALE
- FOR CULINARY PURPOSES
- 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 GIRs: 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 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 containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; other than elsewhere specified. Also Classified in Accordance with :- Harmonised System Explanatory Notes to Heading (HSENs) 2106