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Information for ruling 600013163

This section is Advance Tariff Ruling

Start date
19 Jun 2025
Expiry date
18 Jun 2028
Description
Frozen Strawberry Daiquiri cocktails 5x65ml. Ingredients: Water, maltodextrin, invert sugar, alcohol, sugar, rum, flavouring, acidity regulator, stabiliser, preservative, alcohol.
Keywords
  • FLAVOURED
  • STRAWBERRY
  • SUGARS
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • READY TO DRINK
  • WITH ALCOHOL
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 preparations not elsewhere specified or included GIR 6 has been used to classify this product by the terms of heading 210690: Other than protein concentrates 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% glucose or starch,other than containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 10 Digit code 2106909849: Other than containing 60% 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 to heading 2106