Information for ruling 600011167
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 3302109000 (opens in new tab)
- Description
- Kewra water. A fragrant floral water, extracted from the flowers of Pandanus tectorius. It is a clear, colourless liquid intended to be used as a flavouring in food preparation. Predominantly used in Asian cookery in both sweet and savoury dishes. Not suitable for immediate consumption. Ingredients: spring water, kewra. Sold in 190ml glass bottles.
- Keywords
-
- MINERAL WATERS
- NOT FOR IMMEDIATE CONSUMPTION
- FLAVOURED
- AS LIQUID
- FOOD PREPARATION
- ODORIFEROUS
- FOOD FLAVOURING
- 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 3302 - Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages GIR 5b has been used to identify the type of packaging – glass bottle GIR 6 has been used to classify the goods to subheading level 330210 - Of a kind used in the food or drink industries 8 Digit Code 33021090 - Of a kind used in the food industries. Also classified in accordance with: Chapter 33 Note 2 Harmonized system explanatory notes (HSEN) to heading 3302