Information for ruling 600013477
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Vanilla Whip Treat Non-Dairy Whip Topping Designed to be used as a 'topping/finishing touch' on: Desserts Cakes Ice-Cream Prepared and packaged in a predominantly blue spray can with a blue cap. 200ml Ingredients: Reverse Osmosis RO Water, Ticaloid 310 S Stabilizer, Kalama Sodium Benzoate NF/FCC, Carrageenan Blend GPI 6202, Chiber Mushroom Extract, Vanilla Bean Flavour Natural Flavour , Sugar (Saccharum officinarum), Hydrogenated Palm Oil (Elaeis Guineensis), Corn Syrup solids (Isoglucose), Mono and Diglycerides of Fatty Acid (E472b), Lactose (E270), Sodium Caseinate (E469), Potassium Phosphate (E340), Maltodextrin (E47), Sodium Silicate (E554)
- Keywords
-
- CORN SYRUP
- TOPPINGS
- VANILLA
- FOR HUMAN CONSUMPTION
- LACTOSE
- AEROSOL SPRAY CANS
- FLAVOURED
- CANE SUGAR
- 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 type of packaging – 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