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This section is Advance Tariff Ruling Information for ruling 600015630
- Start date
- 13 Jul 2026
- Expiry date
- 12 Jul 2029
- Commodity code
- 2208906900 (opens in new tab)
- Description
- Product is a pack of 12x 100ml raspberry mojito frozen cocktails with 8% Vol. They are packaged in a tapered cylindrical push up tube with a foil lid. It is made from Plantation rum, Raspberry flavour, Mint flavour, lime flavour, Glycerine, Cellulose gum, Citric acid, Demerara sugar, Sugar, Potassium sorbate, Sodium benzoate, Ascorbic acid, Sodium metabisulphite and Water. They will be imported and then frozen before consumption by the consumer. The packaging states "Best served frozen".
- Keywords
-
- ICE CREAM
- IMPORTED AT ROOM TEMPERATURE
- RUM
- ALCOHOLIC BEVERAGES
- PUT UP FOR RETAIL SALE
- 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 of 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 2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. GIR 5b - has been used to identify the type of packaging as in 12x 100ml push up tubes. GIR 6 - has been used to classify the goods to subheading level 220890 Other than elsewhere specified. 8 Digit Code 22089069 Other spirits and other spiritous beverages, in containers holding; 2 litres or less; Other than ouzo; Other spirituous beverages. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2208.