A ready to drink vanilla flavoured protein shake. The beverage contains water, milk protein concentrate and flavours. The milk protein concentrate is made via an ultrafiltration process using skim milk. The beverage is ultra-heat treated. Packaged in packs of 12 cartons of 325 ml each.
Keywords
FLAVOURED
READY TO DRINK
MILK FAT
VANILLA
NON ALCOHOLIC BEVERAGES
CONCENTRATED MILK PROTEINS
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: 12 cartons of 325 ml each
GIR 6 has been used to classify the goods to subheading level 220299 - 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 to heading 2202