Information for ruling 600005768
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2023
- Expiry date
- 08 Feb 2026
- Commodity code
- 2103909019 (opens in new tab)
- Description
- Bottled sauce. This packaged in a 100 ml glass bottle. This is made by cooking the ingredients to a high temperature (above) 90 degrees for more than 10 minutes, blending and then bottling. Ingredients: Pear Tomato Lemon juice Vinegar Onion Apple juice Peach juice Chili Water Carrot Spices Soya sauce Garlic Salt Xantam gum
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) 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 2103: Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5b Has been used to identify the packaging: Packaged in 100 ml glass bottles. GIR 6 has been used to classify this product by the terms of heading 210390: Other than soy sauce, other than tomato ketchup and other tomato sauces, other than mustard flour and meal and prepared mustard 8 Digit code 21039090: Other 10 Digit code 2103909019: Containing tomato, other than monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate