Information for ruling 600009462
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2024
- Expiry date
- 15 Jan 2027
- Commodity code
- 2009899999 (opens in new tab)
- Description
- Bulk Organic Coconut Water Concentrate and is used for co-packing in the UK. The product contains less than 1% natural sugar.
- Keywords
-
- FRUIT JUICES
- OF COCONUT
- 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: GIR1 has been used to classify this product by the terms of heading 2009 - fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. GIR 5b has been used as the goods are to be packaged. 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