Information for ruling 600013050
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2025
- Expiry date
- 12 Jun 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Product is a pack of 25 flavoured margarita jelly shots which weigh 37g each. They come in 4 flavours: strawberry flavour, watermelon flavour, lychee flavour and spicy flavour. They are tequila based and have an alc/vol of 12%. Within the pack, there is not a set number for each flavour, but there will be at least 4 of each. The pack normally contains 6 of three flavours and 7 of the fourth flavour. They are made from Water, Tequila, Fructose, Sugar, Gelling Agent (407), Sodium citrate E331, Citric Acid E330, DL-Malic Acid E296, artificial flavourings and artificial colourings. Each flavour has the same amount of sucrose, isoglucose and glucose (over 5%) as the base is the same, only the flavours and colours are different per flavour. Product is stored at room temperature but best served cold.
- Keywords
-
- FRUCTOSE
- GLUCOSE
- FLAVOURED
- ISOGLUCOSE
- IN JELLY
- TEQUILA
- OF WATER
- IN POTS
- 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 of 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 2106 - Food preparations not elsewhere specified or included GIR 5b - has been used to identify the type of packaging as 25 jelly shots in a pack with 4 flavours. 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 compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacturer of beverages or flavoured or coloured sugar syrups; 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 erythritol in blend with less than 10% of other products or containing 26% or more by weight of milkfat; Containing less than 70% by weight or 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. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to 2106 including note (B)