Information for ruling 600014736
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A light brown caramel sauce that can be used in drinks, ice cream toppings , cocktails and deserts. For human consumption. Ingredients: Corn syrup, Invert cane sugar (glucose and fructose), Water, Cane sugar, Skim milk, Heavy cream (milk + milk fat), Sweetened condensed skim milk (skim milk, sugar), Salt, Flavouring (natural caramel flavour), Sodium citrate, pectin. Packaged in plastic pump bottle, 6 x 87.3oz per case.
- Keywords
-
- SWEET SAUCES
- CORN SYRUP
- CANE SUGAR
- CARAMEL
- SALTED
- MILK
- 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 - plastic pump bottle. 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 - Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1702 refers Harmonised System Explanatory Notes (HSENs) to 2106 refers