Information for ruling 600011385
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2024
- Expiry date
- 28 Oct 2027
- Commodity code
- 2101202000 (opens in new tab)
- Description
- The Tea Powder Kit is one of the ingredients used to manufacture Iced Tea. The product contains light tea extract and dark tea extract. It is packaged in cartons.
- Keywords
-
- TEA EXTRACTS
- TEA
- VEGETABLE EXTRACTS
- AS POWDER
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 2101 - extracts, essences and concentrates, of coffee, tea or mate, and preparations with a basis of these products, or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 210120 - extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate. 8 Digit Code: 21012020 - extracts, essences or concentrates. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 2101