Information for ruling 600011286
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 2202999990 (opens in new tab)
- Description
- Matcha 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 pearl, Sugar, Non-dairy creamer, Black tea, Skimmed milk powder, Whole milk powder, Glycerol monostearate, Matcha flavour, Gellangum, Sodium, Sucralose, Colour (e142) With a fat content of 2.61gms per bottle. These ingredients are then mixed together and heat-treated during the production process. The Konjac pearls are added at the bottling stage. Packaged in a glass bottle of a volume of 290ml. 6 bottles to a shrink-wrapped SRP tray. Matcha is made from shaded and young green tea leaves; green tea powder is made from mature leaves that are exposed to the sun during the growing process. Matcha powder is made by stone-grinding the tea leaves, green tea power is made by pulverizing the leaves with air pressure. Konjac pearls unlike traditional tapioca pearls, are made with the konjac plant – a tropical flower found in Southeast Asia. Its texture could be described as jelly-like. Similarly to Pearl Boba, it is vegetarian.
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- SKIMMED MILK
- VEGETABLE
- BUBBLES
- TEA
- FLAVOURED
- READY TO DRINK
- MATCHA
- 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 of Volume: 290ml - 6 bottles to a shrink-wrapped SRP 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 2202 3. (A). Combined Nomenclature Explanatory Notes 2202 to 22029999.