Information for ruling 600011415
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 2009315990 (opens in new tab)
- Description
- Lemon juice made from lemon concentrate, fit for human consumption. The item is packaged in a plastic bottle/container with a paper label. Ingredients: Lemon juice concentrated Potassium Meta Bisulphite
- Keywords
-
- JUICES
- FRUIT JUICES
- LEMON JUICE
- CITRUS FRUITS
- CONCENTRATED
- 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 2009: Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter GIR 5b Has been used to identify the packaging: Packaged in plastic with paper label GIR 6 Has been used to classify the goods to subheading level 200931: Juice of any other single citrus fruit; Of a brix value not exceeding 20 8 Digit-Code 20093159: Of a value not exceeding 25.00 GBP per 100 kg net weight; Lemon juice; Not containing added sugar 10 Digit-Code 2009315990: Other than powder Also classified in accordance with: Additional notes E to chapter 20 Harmonised System Explanatory Notes to heading 2009