Information for ruling 600011386
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 3302102100 (opens in new tab)
- Description
- This Flavour Blend Kit is one of the many ingredients used to make ice tea. It contains a peach flavour (an Odoriferous substance) and Peach juice; a juice (concentrate) to provide flavour to soft drinks. They are packaged in a carton.
- Keywords
-
- ODORIFEROUS SUBSTANCES
- FLAVOUR
- PEACHES
- AS LIQUID
- 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: 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 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 5(b) has been used to identify the type of packaging 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: 33021021 - Of a kind used in the drink industry; Preparations containing all flavouring agents characterising a beverage; Other than of an actual alcoholic strength by volume exceeding 0.5%; Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3302