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Information for ruling 600011928

This section is Advance Tariff Ruling

Start date
03 Jan 2025
Expiry date
02 Jan 2028
Description
A non alcoholic concentrated beverage presented in bottles. This is designed to be diluted. Ingredients: Ginger Juice Cyder Vinegar Blossom Honey Ginger Extract Capsicum Extract Water
Keywords
  • SUCROSE
  • GINGER
  • FERMENTED BEVERAGES
  • CAPSICUM
  • NON ALCOHOLIC LIQUIDS
  • APPLES
  • HONEY
  • CONCENTRATED
  • NON ALCOHOLIC BEVERAGES
  • OF WATER
  • IN BOTTLES
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 2106: Food prepa-rations not elsewhere specified or included GIR 6 has been used to classify this product by the terms of heading 210690: Protein con-centrates and textured protein substances 8 Digit code 21069098: Other than containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glu-cose or starch 10 Digit code 2106909849:Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Note (7) to heading 2106