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Information for ruling 600010405

This section is Advance Tariff Ruling

Start date
25 Jun 2024
Expiry date
24 Jun 2027
Description
Pineapple juice Ready-to-drink fruit juice made with pineapples, not from concentrate, with added pectin as a stabiliser contains no other fruit juice. Contains no added sugar or sweetening matter. Pasteurised and put up in 250ml glass bottles with a twist off cap
Keywords
  • FRUIT JUICES
  • PINEAPPLE JUICE
  • FOR HUMAN CONSUMPTION
  • 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 2009 - Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter GIR 5 (b) has been used to identify the type of packaging – glass bottle. GIR 6 has been used to classify the goods to subheading level 200941 – Pineapple juice; Of a brix value not exceeding 20 8 Digit Code 20094199 – Not containing added sugar 10 Digit Code 2009419999 – Other than Pineapple juice: - not from concentrate, - of the genus ananas, - of a brix value of 11 or more but not more than 16, used in the manufacture of products of drink industry Also classified in accordance with: Chapter 20 Subheading Note 3 Chapter 20 Additional Note 5 Harmonised System Explanatory Notes (HSENs) to 2009