Information for ruling 600010340
This section is Advance Tariff Ruling
- Start date
- 15 May 2024
- Expiry date
- 14 May 2027
- Commodity code
- 1702909500 (opens in new tab)
- Description
- A drink made from the 100% natural juice extracted from sugar cane. This is packaged in a 300ml bottle. The product is ready for immediate consumption, ready to drink.
- Keywords
-
- FOOD PREPARATION
- CANE SUGAR
- NON ALCOHOLIC BEVERAGES
- IN BOTTLES
- 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 1702: Other sug-ars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colour-ing matter; artificial honey, whether or not mixed with natural honey; caramel GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 170290 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose 8 Digit code 17029095: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (B) (2) to heading 1702