Information for ruling 600010614
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2024
- Expiry date
- 23 Jun 2027
- Commodity code
- 2208905600 (opens in new tab)
- Description
- Del Maguey Chichicapa. This is Mezcal made from the Espadin agave variety from the Oaxaca region. Packaged in 70cl bottles. The alcohol strength is 48%.
- Keywords
-
- ALCOHOLIC BEVERAGES
- BEVERAGES AND ALCOHOLIC LIQUIDS
- IN BOTTLES
- PUT UP FOR RETAIL SALE
- 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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 220890: Other, spirits and other spirituous beverages, in containers holding 2 litres or less, other than ouzo, spirits, other than distilled from fruit 8 Digit code 22089056: Other than Tequila Also classified in accordance with: Harmonised System Explanatory Notes to heading 2208