Information for ruling 600011285
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 2202999990 (opens in new tab)
- Description
- Taro Bubble Milk Tea. The product is a readymade non-alcoholic, ready to drink, soft drink. slightly thick liquid with added konjac pearls. The product contains the following ingredients Water, Konjac pearls, Sugar, Non-dairy creamer, Black tea, Skimmed milk powder, Whole milk powder, Glycerol monostearate, Taro flavour, Gellangum, Sodium, Sucralose, Colour (e133, e127) With a fat content of 2.61gms per bottle. These ingredients are then mixed together and heat-treated during process. The Konjac pearls are added at the filling stage. Packaged in a glass bottle of a volume of: 290ml. 6 bottles to a shrink-wrapped SRP tray. Konjac pearls, unlike traditional tapioca pearls, are made from the konjac plant – a tropical flower found in Southeast Asia. Its texture could be described as jelly-like. Similarly to Pearl Boba) Taro is a plant which derives from Asia and is found mostly in the tropical regions. Taro roots have a similar texture to sweet potato taste almost neutral. The taro pearl milk tea itself is a mixture of taro powder, green tea, milk creamer and tapioca pearls.
- Keywords
-
- MILK POWDER
- NON ALCOHOLIC BEVERAGES
- SKIMMED MILK
- TARO
- BUBBLES
- READY TO DRINK
- TEA
- VEGETABLES
- 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 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 - Glass Bottle Volume: 290ml. 6 bottles to a shrink wrap plastic tray. GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: other than non-alcoholic beer 8 Digit Code 22029999 – Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 2 % or more. 10 Digit Code 2202999990 – Other than Fruit juice or vegetable juice diluted with water or aerated Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 22 3. (A). Combined Nomenclature Explanatory notes (CNEN) 2202 to 22029999.