Information for ruling 600011456
This section is Advance Tariff Ruling
- Start date
- 14 Oct 2024
- Expiry date
- 13 Oct 2027
- Commodity code
- 22021000 (opens in new tab)
- Description
- Lychee juice soft drink containing water, lychee juice, sweeteners (sucrolose, acesulfame K), fructose, acid (malic acid), flavourings, stabilisers (guar gum, xanthan gum) and antioxidant (ascorbic acid). It is packaged in 288ml cartons with straw for retail sale.
- Keywords
-
- OF WATER
- LYCHEES
- NON ALCOHOLIC BEVERAGES
- SWEETENERS
- FRUIT JUICE BEVERAGES
- FLAVOUR
- SWEETENED
- READY TO DRINK
- FLAVOURED
- 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 (GIRS): 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 - 288ml cartons with straws GIR 6 has been used to classify the goods to Subheading Level 220210 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. Also classified in accordance with: Additional Chapter Note A to Chapter 22 Harmonised System Explanatory Notes (HSEN)s to Heading 2202