Information for ruling 600008437
This section is Advance Tariff Ruling
- Start date
- 07 Sep 2023
- Expiry date
- 06 Sep 2026
- Commodity code
- 2202999590 (opens in new tab)
- Description
- A milk drink, available in three different flavours. This is packaged in a 200 ml carton. The milk is UHT treated and homogenized, with a shelf life of 6 months. Ingredients: • Reconstituted milk • Sugar • Natural Flavour • Natural food stabilizer • Emulsifier
- Keywords
-
- FLAVOURED
- PUT UP FOR RETAIL SALE
- MILK BEVERAGES
- NON ALCOHOLIC BEVERAGES
- COWS MILK
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2202: Waters, in-cluding mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic bever-ages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 220299: Other than non-alcoholic beer 8 Digit code 22029995: Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 0.2% or more but less than 2% 10 Digit code 2202999590: Fruit juice or vegetable juice diluted with water or aerated: Also classified in accordance with: Harmonised System Explanatory Notes to heading 2202