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Information for ruling 600010367

This section is Advance Tariff Ruling

Start date
25 Apr 2024
Expiry date
24 Apr 2027
Description
A sparkling beverage made from apple & elderflower. The beverages are for immediate consumption, they are packed in 250ml aluminium cans in cases of 12. Ingredients: Carbonated water, apple juice from concentrate , elderflower extract, citric acid, natural flavouring, ginger extract, juniper extract, bergamot oil
Keywords
  • ELDERFLOWER
  • NOT PUT UP FOR RETAIL SALE
  • NON ALCOHOLIC BEVERAGES
  • READY TO DRINK
  • SPARKLING
  • APPLES
  • AERATED
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIRs) 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 or vegetable juices of heading no. 2009 GIR 5 (b) has been used to identify the type of packaging 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: Harmonised System Explanatory Note (A) to heading 2202