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Information for ruling 600011711

This section is Advance Tariff Ruling

Start date
27 Nov 2024
Expiry date
26 Nov 2027
Description
Bone & Joint Tea. This is a preparation of tea, packed in bio degradable tea bags, then further packed into a cardboard carton. The product is for health and general well being. Heen Aratha roots, Ginger roots, Garlic and Green tea
Keywords
  • GINGER
  • NON ALCOHOLIC BEVERAGES
  • GARLIC
  • HERBAL INFUSIONS
  • PUT UP FOR RETAIL SALE
  • TEA
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)). GIR 1 has been used to classify this product by the terms of heading 2101: Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 210120:Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté 8 digit code 21012098:Preparations; other than with a basis of extracts, essences or concentrates of tea or maté 10 digit code 2101209810:Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1.5% milkfat, 2.5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch Also classified in accordance with: Harmonised System Explanatory Notes to heading 2101