Information for ruling 600009461
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2024
- Expiry date
- 01 Feb 2027
- Commodity code
- 2202100000 (opens in new tab)
- Description
- The product is a coconut water (pressed). The ingredients are Coconut Water, Coconut Puree, Fructose, Ascorbic Acid and Gellan Gum. It is packaged in a screw top juice carton box in sizes of either 330 millilitres or 1 Litre. It contains more than 1% natural sugar. These are 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.
- Keywords
-
- OF COCONUT
- WATER
- FRUIT JUICES
- PRESSED
- 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 - cartons. 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: Chapter 22 Additional Chapter Note 1. Harmonised System Explanatory Notes (HSENs) to 2202 refers