A SPIRIT OF CONCENTRATED RUM, A DISTILLATE PRODUCED FROM SUGAR CANE IMPORTED IN BULK, IN CONTAINERS OF MORE THAN 2 LITRES, WITH A VALUE OF €0.71 PER LITRE. ALCOHOL CONTENT OF 94.5% BY VOLUME

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING : 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 220840 - RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGAR-CANE PRODUCTS CN CODE 22084099 - IN CONTAINERS HOLDING MORE THAN 2 LITRES; OTHER THAN RUM WITH A CONTENT OF VOLATILE SUBSTANCES OTHER THAN ETHYL AND METHYL ALCOHOL EQUAL TO OR EXCEEDING 225 GRAMS PER HECTOLITRE OF PURE ALCOHOL (WITH A 10% TOLERANCE); OTHER THAN OF A VALUE EXCEEDING €2 PER LITRE OF ALCOHOL ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO 2208 CNENS TO 2208