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Information for ruling 600012685

This section is Advance Tariff Ruling

Start date
07 Apr 2025
Expiry date
06 Apr 2028
Description
Pea protein isolate protein content based on dry matter of a minimum of 80%. The protein isolate is produced by extraction method from Canadian peas. It is in the form of a pale yellow/milky white powder. This product is used as an ingredient in the food industry for its nutritional value. It is packaged in 20kg polypropylene bags with a polyethylene lining
Keywords
  • ISOLATE
  • FOOD SUPPLEMENTS
  • VEGETABLE PROTEIN
  • PEAS
  • AS POWDER
  • PROTEINS
  • NUTRITIONAL PROPERTIES
  • PROTEIN CONCENTRATES
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 5B has been used to identify the type of packaging – 20kg polypropylene bags GIR 6 has been used to classify the goods to subheading level 210610 - protein concentrates and textured protein substances 8 digit code 21061020 - 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 2106102090 - other than elsewhere specified within this heading Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 3504 Additional chapter note 1 to chapter 3504 Harmonised System Explanatory Notes (HSEN)s to heading 2106