Information for ruling 600013625
This section is Advance Tariff Ruling
- Start date
- 29 Aug 2025
- Expiry date
- 28 Aug 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Mandarin orange in jelly packed in plastic pot with a heat-sealed lid. The product is then heat treated. It contains the following ingredients: water, mandarin orange, gelling agents (carrageenan, locust bean gum), acidity regulators (citric acid, sodium citrate, potassium citrate), flavouring, firming agent (calcium lactate), colour (paprika extract), sweeteners (sucralose, acesulfame-k). The pot weighs 90 grams. Each mandarin orange in jelly pot are placed in a set of three within a cardboard sleeve; 3 sleeves are then packaged in a cardboard box.
- Keywords
-
- ORANGES, FRUITS
- IN JELLY
- FRUITS
- SUGARS
- 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: Classification has been determined in accordance with the following: 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: Packaged in cardboard sleeve GIR 6 Has been used to classify this product by the terms of heading 210690: Other than protein concentrates and textured protein substances 8 Digit code 21069098: Other than elsewhere specified; 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; containing less than 70% by weight of 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: Harmonised System Explanatory Notes (HSENs) to heading 2106