Information for ruling 600009112
This section is Advance Tariff Ruling
- Start date
- 09 Nov 2023
- Expiry date
- 08 Nov 2026
- Commodity code
- 2204109800 (opens in new tab)
- Description
- Moscato wine Sparkling Packaging: glass bottle with mushroom cork, wire and foil
- Keywords
-
- CORK
- ALCOHOLIC BEVERAGES
- SPARKLING WINES
- GRAPES
- IN BOTTLES
- 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 (GIR)s GIR 1 has been used to classify this product by the terms of heading 2204 - Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 GIR 5b has been used to identify the type of packaging – glass bottle with mushroom cork, wire and foil GIR 6 has been used to classify the goods to subheading level 220410 – Sparkling wine 8 digit code 22041098 - Other than elsewhere specified Also classified in accordance with: Chapter 22 subheading note 1 HSEN to 2204