Information for ruling 600014272
This section is Advance Tariff Ruling
- Start date
- 22 Dec 2025
- Expiry date
- 21 Dec 2028
- Commodity code
- 2202999590 (opens in new tab)
- Description
- Latte flavour skimmed milk and milk protein shake that is used for weight loss. The product is produced under UHT (commercially sterile) conditions, with all ingredients being blended into a single liquid mix which is then packed into individual consumption 250 ml units. The product is ready to consume. The product also contains decaffeinated coffee extract for colour and flavour. It contains the following ingredients: skimmed milk, water, sugar, milk protein, vegetable oil: maize, stabilisers (cellulose gel, cellulose gum, sodium polyphosphate, carrageenan), decaffeinated coffee extract, chicory root fibre, vitamin and mineral mix (various), colour: plain caramel, flavouring, salt, and antioxidant: ascorbyl palmitate. Consumers need only shake the product well before opening the screw cap and drinking. The product is packed into individual consumption units (laminated cardboard composite) with a polypropylene and polyethylene cap. These units are subsequently packed into cardboard shipping cases (12 unit or 24 unit variations).
- Keywords
-
- MILK PROTEINS
- WITH MILK PRODUCTS
- CAFFEINE
- COFFEE EXTRACTS
- MILK BEVERAGES
- READY TO DRINK
- AS LIQUID
- 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 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b Has been used to identify the type of packaging: Packaged in laminated cardboard composite GIR 6 Has been used to classify the goods to subheading level 220299: Other than Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; Other than Non-alcoholic beer. 8 Digit code 22029995: Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 0.2% or more but less than 2%. 10 Digit code 2202999590: Other than Fruit juice or vegetable juice diluted with water or aerated. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 2202 (C) (2)