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Information for ruling 600014755

This section is Advance Tariff Ruling

Start date
17 Mar 2026
Expiry date
16 Mar 2029
Description
A creamy, white vanilla flavoured sauce that can be used in drinks, ice cream toppings, cocktails and desserts. For human consumption. Ingredients: Sugar, Water, Skim milk, Sweetened condensed skim milk (skim milk, sugar), Natural flavourings (vanilla), Emulsifiers (gum arabic, xanthan gum) INS 414, 415, Vanilla extract (flavouring), Salt, Sodium citrate INS 331(iii). Packaged in plastic pump bottle , 6 x 87.3oz / case
Keywords
  • TOPPINGS
  • MISCELLANEOUS FOOD PRODUCTS
  • SUCROSE
  • SWEET SAUCES
  • FLAVOURED
  • VANILLA
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 2106909843 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers