Information for ruling 600012783
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 2103909089 (opens in new tab)
- Description
- The product is vanilla bean paste. The brown paste is used in baking for flavouring to add a vanilla aroma. It is made by producing a vanilla extract by treating the vanilla with alcohol as a solvent. Sugar is used to aid the extraction process, add viscosity to keep the vanilla seeds in suspension and to increase the shelf life of 3 years. The vanilla bean paste is put up for retail sale and packaged in glass bottles of varying sizes of 60ml, 118ml, 530ml. Ingredients: Sugar, water, vanilla extract, vanilla bean seeds and gum tragacanth.
- Keywords
-
- WITH ALCOHOL
- AS PASTE
- VANILLA
- PUT UP FOR RETAIL SALE
- WATER
- VANILLA EXTRACT
- SUGAR
- 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 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5 (b) - has been used to identify the type of packaging as 60 ml, 118 ml, 236 ml and 32 ounce bottles and is also available in 1 gallon jugs and 55 gallon drums. GIR 6 - has been used to classify the goods to subheading level 210390 Other than elsewhere specified 8 Digit code 21039090: Other than elsewhere specified 10 Digit code 2103909089: Other than containing tomato; other than monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) to heading 2103 (A) refers