Information for ruling 600009842
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 2202100000 (opens in new tab)
- Description
- Fruit flavoured fluid packed in 15 bags with 12 x 50ml plastic tubes of liquid. These are to be frozen after purchase and eaten as an ice pop. Ingredients: Ingredients: Water, Sugar, Acid (Citric Acid, Ascorbic Acid), Fruits and Vegetable Concentrates, Natural Colours Stabiliser, Flavourings, Sweeteners, Preservatives
- Keywords
-
- FRUITS
- SUGARS
- PUT UP FOR RETAIL SALE
- OF WATER
- SWEETENERS
- IN TUBES
- 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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 220210: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Also classified in accordance with: Harmonised System Explanatory Notes to heading 2202