Information for ruling 600009192
This section is Advance Tariff Ruling
- Start date
- 07 Dec 2023
- Expiry date
- 06 Dec 2026
- Commodity code
- 2202100000 (opens in new tab)
- Description
- Apple, Elderflower and Pear energy drink with caffeine. The drink is carbonated and contains water, fruit concentrates and elderflower extract. The drink is packaged in 250ml aluminium cans with 24 cans to a cardboard box. It is for sale to retail.
- Keywords
-
- FRUIT JUICES
- ENERGY DRINKS
- SPARKLING
- NATURAL
- WATER
- CAFFEINE
- CARBONATED
- 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 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 5 (b) - Has been used to identify the type of packaging – aluminium cans GIR 6 - Has been used to classify the goods to subheading level 220210 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Also classified in accordance with: Additional Chapter Note 1 refers Harmonised System Explanatory Notes (HSENs) to Chapter 22 refers Harmonised System Explanatory Notes (HSENs) to Heading 2202 refers