Information for ruling 600013164
This section is Advance Tariff Ruling
- Start date
- 28 May 2025
- Expiry date
- 27 May 2028
- Commodity code
- 2104200090 (opens in new tab)
- Description
- Homogenised food preparation for babies and infants in 100g predominantly purple pouch, 7 months +. Ingredients: Organic Apples, Organic Coconut Milk Yogurt (Coconut Milk, Tapioca Starch, Non Dairy Milk Cultures), Organic Strawberries, Organic Oat Base (Water, Organic Oats), Organic Blackcurrants, Organic Oat Flakes, Organic Oat Flour, Organic Lemon Juice Put up for retail sale
- Keywords
-
- OATS
- BERRIES
- HOMOGENIZED PREPARATIONS
- APPLES
- MILK
- YOGHURT
- FOR BABIES
- 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 2104 - Soups and broths and preparations therefor; homogenised composite food preparations GIR 5b has been used to identify the type of packaging – 100g pouch. GIR 6 has been used to classify the goods to subheading level 210420 - Homogenised composite food preparations 10 Digit Code 2104200090 – Other than Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Chapter 21 Note 3 Harmonised System Explanatory Notes (HSENs) to 2104 refers