Information for ruling 600010605
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 2208906900 (opens in new tab)
- Description
- The beverage is an alcoholic fruit juice infused with sparkling water. The distilled grain neutral spirit is added to drink to bring the product to a final ABV of 4%, it is mixed in a large vat. The flavour of the drink is strawberry and Rhubarb and It is packaged in a 440ml can. Ingredients: Pixley Berries Strawberry Juice SB20-1320, Synergy Strawberry Flavouring SFO 2018-848 60FM099052, Synergy Rhubarb Flavouring Nat 60FM094733, Pixley Blackcurrant Juice Gairn, Ethimex Alcohol, Carbonated Water.
- Keywords
-
- DISTILLED
- ALCOHOLS
- ALCOHOLIC BEVERAGES
- FLAVOURED
- FRUIT JUICES
- SPIRITS
- CARBONATED
- 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 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages GIR 5b - has been used to identify the type of packaging - in a can GIR 6 - has been used to classify the goods to subheading level 220890: Other than elsewhere specified 8 digit code - 22089069: Other than elsewhere specified; Other spirituous beverages of 2 litres or less Also classified in accordance with: Harmonised System Explanatory Notes to heading 2208 notes (A) and (C)