Information for ruling 600011547
This section is Advance Tariff Ruling
- Start date
- 26 Oct 2024
- Expiry date
- 25 Oct 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A gift pack containing a selection of Tisanes and Multi-ingredient Tisanes sold in one box as follows: 5 Lemon & Ginger tea bags, 5 Blackberry & Raspberry tea bags, 5 Pure Chamomile tea bags and 5 Pure Peppermint tea bags.
- Keywords
-
- FOR DRINK PREPARATION
- LEMON
- FOR TEA PREPARATION
- GINGER
- RASPBERRY
- PEPPERMINT
- HERB TEA
- LEMON GRASS
- TEA
- CHAMOMILE
- BLACKBERRIES
- 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: 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 3(C) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5(B) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level210690 other than protein concentrates and textured protein substances 8 Digit Code: 21069098 other than elsewhere specified in the subheading; 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 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; other than elsewhere specified in the subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 2106 (a) and (16)