Information for ruling 600009505
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2024
- Expiry date
- 08 Jan 2027
- Commodity code
- 13021970 (opens in new tab)
- Description
- A ready to drink non alcoholic coconut flower juice beverage. Made from unfermented coconut flower sap, tapped from inflorescence of the coconut tree and processed in its natural form. Pasteurised without additives. Chilled in an ice/chiller box to prevent fermentation process. Packaged in aseptic bags or polyethylene terephthalate (pet) containers (1kg - 5kgs).
- Keywords
-
- FLOWER EXTRACTS
- JUICES
- POLYETHYLENE TEREPHTHALATE
- OF COCONUT
- NATURAL
- NON ALCOHOLIC LIQUIDS
- CHILLED
- READY TO DRINK
- PASTEURIZED
- 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 1302 - vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 130219 - other 8 digit code 13021970 - other than vanilla oleoresin Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 1302 Note (a)