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Information for ruling 600010409

This section is Advance Tariff Ruling

Start date
25 Jun 2024
Expiry date
24 Jun 2027
Description
Pink grapefruit juice made from 100% juice not from concentrate. The juice is imported as is, then pasteurised and packed into a 250ml glass bottle with steel twist off cap.
Keywords
  • GRAPEFRUIT JUICE
  • READY TO DRINK
  • CITRUS FRUITS
  • WITHOUT SUGAR
  • 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)). 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 - bottled. GIR 6 has been used to classify the goods to subheading level 200921 - Grapefruit juice; pomelo juice: Of a brix value not exceeding 20 10 Digit Code 2009210090 – Other than powdered Also classified in accordance with: Chapter 20 Subheading Note 3 Chapter 20 Additional Note 5 Harmonised System Explanatory Notes (HSENs) to 2009