Information for ruling 600012738
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 3302102990 (opens in new tab)
- Description
- Lemon Flavour Blend kit. Consists of ingredients used for making Iced tea.
- Keywords
-
- ODORIFEROUS SUBSTANCES
- AS FLAVOURING MATTER
- FOR DRINK PREPARATION
- 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 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: 33021029 – other than 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 10 Digit Code: 3302102990 – other than Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3302