Information for ruling 600013249
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 0401509100 (opens in new tab)
- Description
- Clotted Cream. Clotted cream is made from 100% full-fat cow's milk. The milk is heated, in shallow pans, and then allowed to cool slowly. During this cooling process, the cream separates from the milk whey, forming a thick, rich fat layer at the surface, referred to as "clots" or “clouts”. The resulting cream has a minimum butterfat content of 55% and is known for its dense texture and a unique buttery flavour. The Cheese and Cream Regulations 1995, state the definition of “clotted” and of “cream” the cream product must then be 55% fat to be classed as clotted. The cream is then filled into glass jars with a metal screw top lid and heat sterilised. There are no sweeteners or colours added to this product, it is made from 100% cows milk. The cream is placed in 28g, 170g, 454g. glass jars with screw top lids, for retail sale.
- Keywords
-
- COWS MILK
- DAIRY PRODUCE
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- CLOTTED CREAM
- GLASS JARS
- FULL CREAM MILK
- 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: 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. GIR 5a has been used to identify the type of packaging: 28g, 170g, 454g. glass jars with screw top lids. GIR 6 has been used to classify the goods to subheading level: 040150 Of a fat content, by weight, exceeding 10%. 8 – Digit code: Exceeding 45%, In immediate packings of a net content not exceeding two litres. 10-digit code: 0401509110 Cream. Also classified in accordance with: Heading 0401 Chapter note 1 Harmonised System Explanatory Notes (HSEN) to heading: 0401.50. UK Cheese & Cream Regulations 1995.