Information for ruling 600011473
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2024
- Expiry date
- 23 Oct 2027
- Commodity code
- 2106905992 (opens in new tab)
- Description
- Rose flavoured sugar based syrup used as a flavouring in food and drink. Containing more than 50% sugar.
- Keywords
-
- PUT UP FOR RETAIL SALE
- AS FLAVOURING MATTER
- AS SYRUPS
- FOOD PREPARATION
- ROSE FLAVOURED
- 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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 210690: Other than Protein concentrates and textured protein substances 8 Digit code 21069059: Flavoured or coloured sugar syrups, Other than Isoglucose syrups, Other than Lactose Syrups, Other than glucose syrup and maltodextrine syrup 10 Digit code 2106905992 Other than containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose, containing 65% or more by net weight of added cane or beet sugar of subheading 170191 to 170199 Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106