Information for ruling 600014957
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 2202991911 (opens in new tab)
- Description
- A ready-to-drink, non-alcoholic beverage, which contains popping boba, in an aluminium can. Intended for human consumption and consumed directly after opening. 490ml. Ingredients: Brewed Green Tea (Water, Green Tea Leaves), Sugar, Popping Boba (Water, Fructose, Calcium Lactate E327, Sodium Alginate E401, Starch Acetate, Juice Concentrate, Passion Fruit Juice Concentrate, Artificial Flavours, Xanthan Gum E415, Malic Acid E296, Artificial Mango Flavour, Beta-Carotene E160a), Mango (Mango, Passion Fruit), Calcium Lactate E327, Xanthan Gum E415, Ascorbic Acid E300, Sodium Hexametaphosphate, Beta-Carotene E160a, Malic Acid E296.
- Keywords
-
- WITH ADDED SWEETENING MATTER
- FLAVOURED
- GREEN TEA EXTRACT
- IN CANS
- FRUIT TEA
- MANGOS
- IN WATER
- 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 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 – 490ml can. 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 22029919 – Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10 Digit Code (2202991911 - Containing sugar (sucrose or invert sugar); Fruit juice or vegetable juice diluted with water or aerated Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2202