Information for ruling 600010380
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 2204219711 (opens in new tab)
- Description
- 75CL bottle white wine Grape: Sauvignon blanc Brand: Oxford Landing Estates Region: Australia Alcohol: 10.5%
- Keywords
-
- ALCOHOLIC BEVERAGES
- IN BOTTLES
- WHITE WINE
- SCREW CAPS
- 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 2204 - Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 GIR 5b has been used to identify the type of packaging – Bottle size = 75cl GIR 6 has been used to classify the goods to subheading level 220421 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; In containers holding 2 litres or less 8 digit code 22042197 - Other than Wine, other than that referred to in subheading 2204 10, in bottles with 'mushroom' stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °c; Other than produced in the european union; Other than elsewhere specified; White 10 digit code 2204219711 – Of an actual alcoholic strength by volume not exceeding 13% vol Also classified in accordance with: Chapter 22 additional note 2 HSEN to 2204