Rice and hazelnut drink.
Dairy free milk alternative. 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, hazelnuts, gellan gum, sea salt.
Keywords
READY TO DRINKNON ALCOHOLIC BEVERAGESHAZELNUTSAS LIQUIDRICE
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)).
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