Information for ruling 600015013
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2026
- Expiry date
- 04 Mar 2029
- Commodity code
- 2101209810 (opens in new tab)
- Description
- Lotus Leaf (He Ye) Spongegourd (Si Gua Lou) Tangerine Peel (Chen Pi) Rhubarb Root (Da Huang) Astragalus Root (Huang Qi) Hawthorn Fruit (Shan Zha) Fiverleaf Gynostemma Herb (Jiao Gu Lan) Genmaicha (Brown Rice) Stevia Leaf Oolong Tea
- Keywords
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- PARTS OF PLANTS
- FOOD PREPARATION
- TEA BEVERAGES
- PUT UP FOR RETAIL SALE
- HERBAL TEAS
- 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)). GIR 1 has been used to classify this product by the terms of heading 2101: Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 210120:Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté 8 digit code 21012098:Preparations; other than with a basis of extracts, essences or concentrates of tea or maté 10 digit code 2101209810:Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 2.5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch Also classified in accordance with: Harmonised System Explanatory Notes to heading 2101