Information for ruling 600012752
This section is Advance Tariff Ruling
- Start date
- 14 May 2025
- Expiry date
- 13 May 2028
- Commodity code
- 2208501100 (opens in new tab)
- Description
- Cocktail making kit providing all of the pre-measured ingredients to make two (birthday themed) cocktails from home. All of the ingredients are separate so the consumer can make their own cocktail. The gift sets contain the following items: gin (100 ml), vermouth (40 ml), lemon juice (50 ml), raspberry syrup (50 ml), egg white powder (1g), rose vegan sugar free candy floss, paper straws and an instructions card. All of the ingredients are in plastic pouches or small cartons. Total liquid content 240ml. Contents are inside a cardboard box.
- Keywords
-
- ALCOHOLIC BEVERAGES
- VERMOUTH
- GIFTWARE
- FOR HUMAN CONSUMPTION
- GIN
- COCKTAIL SYRUPS
- 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 2208 - undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 3b has been used as the gin predominate by percentage, therefore forming the essential character of this product. GIR 5b Has been used to identify the type of packaging: Packaged in box set GIR 6 Has been used to classify the goods to subheading level 220850 - gin and geneva 8 digit code: 22085011- gin, in containers holding; 2 litres or less Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 2208 (A) and 2208 (4)