Information for ruling 600011539
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2024
- Expiry date
- 29 Oct 2027
- Commodity code
- 2106909285 (opens in new tab)
- Description
- A plastic bottle in the shape of a fire extinguisher containing 50ml of flavoured liquid candy spray. You remove the plastic ring pull, aim the nozzle and press the handle to spray the liquid candy into the mouth. Ingredients include, water, flavourings, citric acid and sodium citrate E331. 12 bottles are packaged together within a card display case for retail sale.
- Keywords
-
- PUT UP FOR RETAIL SALE
- WATER
- CITRIC ACID
- SPRAY BOTTLE
- SWEETS
- AS LIQUID
- CONTAINING ARTIFICIAL FLAVOURING AGENTS
- OF PLASTIC
- FLAVOUR
- SPRAYS
- FOR HUMAN CONSUMPTION
- 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 5 (b) - Has been used to identify the type of packaging: Shaped plastic bottle and card display case. GIR 6 - Has been used to classify the goods to subheading level 210690: Other than protein concentrates and textured protein substances. 8 DIGIT CODE 21069092: Other than elsewhere specified; 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 2106909285: Other than elsewhere specified; Other than erythritol in blends with less than 10% of other products. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 2106 note 9.