Tariff classification of juice and juice concentrates in heading 20.09 is an important issue that affects the import duties and taxes that are paid on these products. Understanding how these products are classified can help importers ensure that they are paying the correct tariffs and taxes.
Juices and juice concentrates are classified according to the Harmonized System (HS) of the World Customs Organization (WCO). The HS is a coding system used by customs authorities in countries around the world to classify goods traded internationally. The HS codes are divided into 21 broad categories, also known as headings, and further broken down into subheadings and further subheadings, providing ever more specificity.
Heading 20.09 specifically covers juice and juice concentrates, and is divided into subheadings 20.09.10, 20.09.20 and 20.09.30. Subheading 20.09.10 covers ‘Unfermented juice of any single fruit or vegetable’, while subheading 20.09.20 covers ‘Juice of any two or more fruits or vegetables, unfermented and mixed together’. Finally, subheading 20.09.30 covers ‘Concentrates of juices of any single fruit or vegetable, unfermented’.
It is important to note that juices and juice concentrates are classified according to their unfermented state. Thus, any juice or concentrate that has been fermented is not covered by heading 20.09, and must instead be classified according to the appropriate heading and subheading. For example, fermented apple juice would be classified under subheading 2202.10.90, while fermented pear juice would be classified under subheading 2202.90.90.
In addition, it is important to note that different countries may have slightly different definitions and classifications for juice and juice concentrates. For example, in the United States, the Customs and Border Protection Agency has its own system for classifying these products, which may differ slightly from the WCO’s system. Therefore, it is important to check with the relevant customs authority in the country of import to ensure that the correct tariff classification is being used.
In summary, tariff classification of juice and juice concentrates in heading 20.09 is an important issue that affects the import duties and taxes paid on these products. It is important to understand the WCO’s Harmonized System and the relevant subheadings for juice and juice concentrates, as well as any national variations, in order to ensure that the correct tariff classification is being used.