BOURBON WHISKEY. 70CL 46.5%. AN ALCOHOLIC SPIRIT DRINK MADE IN THE USA FROM A DISTILLATION OF FERMENTED MASH OF CORN, RYE AND MALTED BARLEY AND AGED IN CHARRED NEW OAK CASKS FOR A PERIOD OF LESS THAN 3 YEARs 46.5% ALCOHOL BY VOLUME. PUT UP FOR SALE IN 70CL BOTTLES

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 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 - A 70CL BOTTLE GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 220830 - WHISKIES CN CODE 22083011 - BOURBON WHISKEY IN CONTAINERS HOLDING 2LITRES OR LESS ALSO CLASSIFIED IN ACCORDANCE WITH: CNENs TO 22083011 HSENS TO HEADING 2208, ITEM (2)