Information for ruling 600012817
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 2105001000 (opens in new tab)
- Description
- Sorbet. No milkfats or dairy are included in this product. Sorbet is a non-dairy frozen dessert made from puréed fruit or fruit juice mixed with water and sweeteners. The main ingredient of this product is made with concentrated dragonfruit pulp. The product is a smooth, rich vibrant pink colour. Packed in 4 litre rectangular poly tubs, with the product details printed on the lid. Ingredients: Water, Dragonfruit pulp, Dextrose, Sugar, Stabiliser: (Methyl Cellulose, Guar Gum, Dextrose, Locust Bean Gum, Cellulose Gum, Pectin), Pineapple Flavouring.
- Keywords
-
- WITH ADDED SWEETENING MATTER
- FROZEN
- DRAGONFRUIT
- SORBET
- DESSERTS
- WITH FRUIT
- FRUIT PUREES
- Justification
- 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: 2105 Ice cream and other edible ice, whether or not containing cocoa. GIR 5b has been used to identify the type of packaging: 4ltr poly rectangular tub. GIR 6 has been used to classify the goods to subheading level: 210500 8-Digit code: 21050010 Containing no milkfats or containing less than 3% by weight of such fats. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading: 21.05