https://www.taxtmi.com/caselaws?id=302623 Carbonated beverages with fruit juice were held classifiable under tariff item 2202 99 20, not as carbonated flavoured waters under tariff item 2202.10. The classification turned on the General Rules for Interpretation of the Customs Tariff: a mixed product is not classified only by its predominant ingredient, the most specific description prevails, and where competing headings remain equally applicable after Rules 3(a) and 3(b), Rule 3(c) applies. Because both the carbonated and fruit-juice components contributed to the product's essential character, neither component could be treated as the sole basis of classification. Binding precedent on the same product category supported this result. en-us Thu, 26 Aug 2021 00:00:00 +0530 Thu, 09 Jun 2022 08:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302623 Carbonated beverages with fruit juice were held classifiable under tariff item 2202 99 20, not as carbonated flavoured waters under tariff item 2202.10. The classification turned on the General Rules for Interpretation of the Customs Tariff: a mixed product is not classified only by its predominant ingredient, the most specific description prevails, and where competing headings remain equally applicable after Rules 3(a) and 3(b), Rule 3(c) applies. Because both the carbonated and fruit-juice components contributed to the product's essential character, neither component could be treated as the sole basis of classification. Binding precedent on the same product category supported this result. Case-Laws Customs Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302623