Information for ruling 600003582
This section is Advance Tariff Ruling
- Start date
- 20 May 2022
- Expiry date
- 19 May 2025
- Commodity code
- 2202991919 (opens in new tab)
- Description
- Product is Sugarcane juice is made from Sugarcane with added natural flavour additives. The juice is made by compressing the sugarcane and then the flavours are added. The 4 flavours are lime flavour, tangerine flavour, lime and ginger flavour and cranberry flavour. It is intended for human consumption as a beverage and will be packaged in tetra packs of 1 litre and 250 ml. The sucrose content is below 15% in all flavours and does not contain invert sugar, isoglucose, fructose or any other type of mono or disaccharide, other than sucrose.
- Keywords
- READY TO DRINK NON ALCOHOLIC BEVERAGES SUGARS CANE SUGAR 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 of 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 as in tetra packs of 1 litre and 250ml. 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 22029919 Not containing products of headings 0401 to 0404 or fat obtained from products 0401 to 0404; Other than soy based beverages or beverages based on nuts, cereals or seeds. 10 Digit Code 2202991919 Containing sugar (sucrose or invert sugar); Other than fruit juice or vegetable juice diluted with water or aerated. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2202 including note B