Information for ruling 600014379
This section is Advance Tariff Ruling
- Start date
- 05 Nov 2025
- Expiry date
- 04 Nov 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Non-dairy topping. A non-dairy topping, an accompaniment/topping/garnish to desserts, hot beverages, and also alcoholic beverages. The finished flavour is Vanilla. The product is packaged in an aerosol can with a volume of 375ml. The propellant is food-grade nitrous oxide The can is shaken, up-ended and by gently pressing the nozzle, the topping is expelled onto the desserts etc. Principal ingredients are: Reverse Osmosis (RO) Water, Orange wine alcohol, OTSOW ABV, Ticaloid 310S Stabilizer, Kalama Sodium Benzoate NF/FCC Carrageenan Blend GPI 6202, Chiber Mushroom Extract, Whipped Cream, Natural Double Espresso Flavour. The finished product contains OTSW to 5% ABV, alcohol. The product is allergen-friendly: Non-Dairy, Gluten Free, Vegan and Vegetarian compliant. The finished recipe is a 'shelf-stable' topping, which requires no refrigeration, with a shelf life of 18 months from manufacture.
- Keywords
-
- ALCOHOLS
- FOOD ADDITIVES
- AS CREAM
- FOOD PREPARATION
- VANILLA
- PUT UP FOR RETAIL SALE
- AEROSOL SPRAY CANS
- 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 canister. 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 21.06(A)(B) refers.