AN INTERMEDIARY MANUFACTURED MATERIAL CALLED A "PRE-MIX" THAT IS SUBSEQUENTLY USED FOR THE PRODUCTION OF ORANGE JUICE FROM CONCENTRATE. THE PRE-MIX HAS INGREDIENTS OF THE FOLLOWING TYPES AND IN THE FOLLOWING RANGES: - FROZEN ORANGE JUICE CONCENTRATE: RANGE BETWEEN 90% AND 95% - ORANGE ESSENCE OIL: RANGE BETWEEN 0.045 % AND 0.16% - WATER: RANGE BETWEEN 5% AND 10% THE PRE-MIX DOES NOT CONTAIN ALL THE FLAVOURS NECESSARY FOR A FINISHED ORANGE JUICE AND SO CANNOT BE CONSUMED WITHOUT FURTHER MANUFACTURING PROCESSES. THE PRE-MIX CONTAINS INGREDIENTS IN RATIOS THAT CANNOT BE FOUND IN NATURE, AND SO UPSETS THE NATURAL BALANCE OF INGREDIENTS FOUND IN A NATURAL JUICE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3302 - MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 330210 - OF A KIND USED IN THE FOOD AND DRINK INDUSTRIES CN CODE 33021040 - OF A KIND USED IN THE DRINK INDUSTRIES OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH HSEN TO 2009 PAGE IV-2009-3 PARA (4)