Information for ruling 600009460
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 2009899999 (opens in new tab)
- Description
- The product is a coconut water with added fructose, vitamin C and A. It is packaged in screw top juice carton boxes in sizes of either 330 millilitres or 1 Litre. The product is then packaged within Tetris boxes; either 1 L x 12 to a pack, 330 ML x 12 to a pack) or 1 L x 6 to a pack. The product contains less than 1% natural sugar.
- Keywords
-
- OF COCONUT
- FRUIT JUICES
- WATER
- 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 2009 - fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. GIR 5 (b) has been used to identify the type of packaging – cardboard box GIR 6 has been used to classify the goods to subheading level 200989 – juice of any other single fruit, nut or vegetable; other than cranberry (vaccinium macrocarpon, vaccinium oxycoccos) juice; lingonberry (vaccinium vitis-idaea) juice 8 digit code: 20098999 – of a brix value not exceeding 67; other than pear juice; other than of a value exceeding 25.00 gbp per 100kg net weight, containing added sugar; not containing added sugar; other than cherry juice or juices of tropical fruit 10 digit code: 2009899999 – other than powdered; other than elsewhere specified Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 2009