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This section is Advance Tariff Ruling Information for ruling 600015714
- Start date
- 16 Jul 2026
- Expiry date
- 15 Jul 2029
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Product is a box of 20 sunny citrus flavoured black tea tea bags with a complimentary stainless steel spoon. Each tea bag is individually enveloped. It is made from Hibiscus, Orange peel, Apple, Rosehip, Blackberry leaves and Blackcurrant leaves. The tea bags and spoon are packaged in a outer and inner carton. The tea weighs 30g in total and the spoon weighs 28g. They contain over 5% in sucrose, glucose and starch but below 60% sucrose.
- Keywords
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- TEA
- IN BAGS
- FRUIT TEA
- HERBAL TEAS
- HIBISCUS
- FOR HUMAN CONSUMPTION
- WITH SPOON
- PUT UP FOR RETAIL SALE
- OF STAINLESS STEEL
- HERB TEA
- IN BOXES
- 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 of 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 3B - has been used as the tea is considered to be the essential character and not the spoon. GIR 5b - has been used to identify the type of packaging as in a pack of 20 individually wrapped bags in a carton with a complimentary spoon. 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 compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages or flavoured or coloured sugar syrups; 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 erythritol in blends with less than 10% of other products or containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (14) The Harmonized System Explanatory Notes (HSENs) to heading 0902 excluding product