Information for ruling 600011702
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2024
- Expiry date
- 19 Nov 2027
- Commodity code
- 2106905999 (opens in new tab)
- Description
- Syrup Selection Pack used in slush puppie making machines to make an iced slushie drink. The pack consists of four low sugar different flavoured syrups (blue raspberry, strawberry, lemon & lime and cola) which are packaged in 180ml bottles in a cardboard gift box.
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- PUT UP FOR RETAIL SALE
- SUGARS
- AS SYRUPS
- FOOD PREPARATION
- 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)). 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 normal packaging for transport GIR 6 - 210690 - Other than protein concentrates and textured protein substances Eight Digit Code 21069059 - Flavoured or coloured sugar syrups; other than elsewhere specified Ten Digit Code 2106905999 - Other than containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 2106