Information for ruling 600009375
This section is Advance Tariff Ruling
- Start date
- 24 Dec 2023
- Expiry date
- 23 Dec 2026
- Commodity code
- 2202999990 (opens in new tab)
- Description
- Bubble Milk Tea (original flavour). The product is a ready made soft drink. It contains the following Ingredients: Water, Tapioca starch Pearls (Modified Tapioca starch(E1412) Distarch Phosphate),Gelling Agents (Xanthan Gum, Sodium Alginate(Vegetable Carbon),Whole milk Powder, Sugar, Black tea Powder(0.15%),Flavouring, Emulsifier(Mono and Diglycerides of Fatty Acids), Stabiliders (Carrageenan, Cellulose Gum),Acidity Regulator(Sodium Carbonates),Salt, Sweetener(Sucralose) Manufacture. They are packaged in aluminium cans that are 315ml then placed in card boxes that are 12 cans to a pack. The product contains over 2% fat per can.
- Keywords
-
- FLAVOUR
- MILK POWDER
- SUGARS
- PUT UP FOR RETAIL SALE
- OF WATER
- TEA
- SODIUM BICARBONATE
- NON ALCOHOLIC BEVERAGES
- TEA BEVERAGES
- 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 5b has been used to identify the type of packaging - in cans 315ml 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; other than non-alcoholic beer 8 Digit Code 22029999 – Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 2 % or more 10 Digit Code 2202999990 – Other than Fruit juice or vegetable juice diluted with water or aerated Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2202 refers