Information for ruling 600014269
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2026
- Expiry date
- 20 Jan 2029
- Commodity code
- 2106909285 (opens in new tab)
- Description
- A fermented or brewed preparation for the purpose of being a base ingredient in non-alcoholic beverages. The product contains root beer concentrate based on liquorice root, vanilla, sarsaparilla, ginger, and molasses. It also contains citric acid, flavouring, colouring, and preservatives.
- Keywords
-
- GINGER
- MOLASSES
- LIQUORICE
- NON-ALCOHOLIC BEVERAGE
- CITRIC ACID
- SARSAPARILLA
- 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 to Heading 2106 GIR 6 has been used to classify this product to sub-heading level 210690 - Other than protein concentrates and textured protein substances 8 Digit Code 21069092 - 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 2106909285 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Note (12) to Heading 2106