Information for ruling 600011282
This section is Advance Tariff Ruling
- Start date
- 14 Oct 2024
- Expiry date
- 13 Oct 2027
- Commodity code
- 22021000 (opens in new tab)
- Description
- Lychee juice soft drink containing water, lychee puree, sugar, acid (malic acid), flavourings, stabilisers (guar gum, xanthan gum) and antioxidant (ascorbic acid). It is packaged in 1 Litre cartons in boxes of 12 units for retail sale.
- Keywords
-
- OF WATER
- LYCHEES
- NON ALCOHOLIC BEVERAGES
- FRUIT JUICE BEVERAGES
- FLAVOUR
- SUGARS
- SWEETENED
- READY TO DRINK
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b has been used to identify the type of packaging - 1 Litre cartons in boxes of 12 units GIR 6 has been used to classify the goods to Subheading Level 220210 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. Also classified in accordance with: Additional Chapter Note A to Chapter 22 Harmonised System Explanatory Notes (HSEN)s to Heading 2202