Information for ruling 600011287
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 2202999990 (opens in new tab)
- Description
- Brown Sugar 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, Brown sugar flavour, Gellangum, Sodium, Sucralose. These ingredients are then mixed together and heat-treated during process. The Konjac pearls are added at this 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, it is vegetarian.
- Keywords
-
- BROWN SUGAR
- NON-ALCOHOLIC BEVERAGE
- SKIMMED MILK
- BUBBLES
- TEA
- FLAVOURED
- READY TO DRINK
- CREAMER
- KONJAC
- 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 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: Heading 2202 Chapter note 3 Harmonised System Explanatory Notes (HSENs) to 2202 3. (A). Combined Nomenclature Explanatory Notes CNEN 2202 to 22029999