51茶馆

New regulation

A was published on 19 June 2025 and entered into force 20 days after this date.

Reg. 2025/1220

This is not considered a change in Northern Ireland practice.

Description of the goods

The product is a mixture in the form of a powder consisting by weight of the following:

• 60-80% of sucrose (sugar)
• 20-40% of gellan gum (a natural polymer)

The sucrose standardises the thickening and stabilising properties of the gellan gum.

However, it also acts as an anti-caking agent and prevents clumping during application.

The product is intended for use at approximately 0,1 % by weight as a stabiliser and thickener in soya-based beverages.

Classification (Combined Nomenclature (CN) code)

2106 90 98

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106, 2106 90 and 2106 90 98.

The significant addition of sucrose goes beyond mere standardisation of the properties of the gellan gum and serves to facilitate the use of the product in soya-based beverages. Consequently, the product is particularly suitable for specific use in food products rather than general use. The classification of the product in heading 3913 is therefore excluded (see the Harmonised System Explanatory Note to heading 3913, item (1), penultimate paragraph).

The product is predominantly based on sucrose, a substance with nutritive value, and is of a kind used in the preparation of human foodstuffs. The product is therefore excluded from Chapter 38 by the application of Note 1(b) to that Chapter.

Consequently, the product is to be classified under CN code 2106 90 98 as other food preparation, not elsewhere specified or included.

Contact details

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.