Information for ruling 600013380
This section is Advance Tariff Ruling
- Start date
- 20 Jun 2025
- Expiry date
- 19 Jun 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Non-Dairy, This is non-dairy spray topping, infused with an orange wine. The product is intended to be sprayed on to various deserts or coffee. The recipe is packaged into a pressurised aerosol container with food grade nitrous propellant. The whip cream topping is then expelled from the can onto the food/beverage. Ingredients hydrogenated palm oil: corn syrup solids: orange wine alcohol: sugar: mono & diglycerides of fatty acid: lactose: natural & artificial bean flavour: maltodextrin: sodium silicate: gum carrageenan mix: chiber beverage preservative: potassium sorbate: gum-based stabilizer: sodium caseinate: The cans volume is 375ml. 12 cans to a pack.
- Keywords
-
- ALCOHOLS
- CORN SYRUP
- PALM OIL
- SUGARS
- AS SPRAY
- MISCELLANEOUS FOOD PRODUCTS
- ORANGE ESSENCE
- DESSERT
- 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 2106 - Food preparations not elsewhere specified or included. GIR 5b has been used to identify the packaging aerosol spray can. 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 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 elsewhere specified within the heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers.