Information for ruling 600012464
This section is Advance Tariff Ruling
- Start date
- 08 May 2025
- Expiry date
- 07 May 2028
- Commodity code
- 3907299990 (opens in new tab)
- Description
- The product is used as a processing aid for carbonated beverages. It is made from Polysorbate 65 (Polyoxyethylene (20) Sorbitan Tristearate) and water. Polysorbate 65 primarily acts as a surfactant, emulsifier, solubilizer, and dispersing agent in various applications, including food, cosmetics, and pharmaceuticals. It helps mix oil and water, solubilize ingredients, and distribute substances evenly, making it a versatile ingredient for a range of products. It is used to controls foam during the filling process of carbonated beverages. This ingredient coats the bubbles as a drink is opened, making them smaller and denser, stopping them from merging and creating bigger. This ingredient helps keep the bubbles in the liquid and reduces the amount of foam and CO2 lost in drinks. The product is packaged in 1 ltr PET bottle and boxed or shrink wrapped, in units of 6.
- Keywords
-
- BEVERAGE
- POLYSORBATE 65
- FIZZY
- BUBBLES
- CARBONATED
- COATING
- 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 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. GIR 5b has been used to identify the type of packaging – packaged poly bottles. GIR 6 has been used to classify the goods to subheading level 390729 – Other polyethers; Other than bis(Polyoxyethylene) methylphosphonate. 8-digit code 39072999 - Other than polyether alcohols; Other than copolymer of 1-chloro-2.3-epoxypropane with ethylene oxide. 10-digit code 3907299990 – Other than elsewhere specified. Also classified in accordance with: Heading 3907 Chapter note 1 & 4