Information for ruling 600005071
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 2202991519 (opens in new tab)
- Description
- Rice and almond drink. Dairy free alternative to milk. Ready to drink straight from the carton. Can be consumed as it is or added to hot drinks. Packaged in a 1l cardboard carton with plastic lid. To be stored at room temperature and refrigerated once opened. Ingredients: water, rice, almonds, gellan gum, sea salt.
- Keywords
- AS LIQUID NON ALCOHOLIC BEVERAGES RICE ALMONDS READY TO DRINK
- Justification
- 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)). 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 – carton 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 8 Digit 22029915 – Other than Non-alcoholic beer; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404; Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12 10 Digit Code 2202991519 - Containing sugar (sucrose or invert sugar); Other than Fruit juice or vegetable juice diluted with water or aerated Also classified in accordance with: Harmonized system explanatory notes (HSEN) to Chapter 22 Harmonized system explanatory notes (HSEN) to heading 2202