Information for ruling 600005933
This section is Advance Tariff Ruling
- Start date
- 28 Feb 2023
- Expiry date
- 27 Feb 2026
- Commodity code
- 2103909019 (opens in new tab)
- Description
- Balti cooking sauce. This is a thick sauce with small robust combination of caramelized onions, tomato, ginger, bell peppers and garam masala. Packaged in 375g non microwaveable plastic pouch. Suitable for vegetarians
- Keywords
-
- SAUCES
- TOMATO PUREES
- GINGER
- FOR COOKING
- GARLIC
- FOOD PREPARATION
- CORIANDER
- SPICES AND HERBS
- ONIONS
- PLASTIC POUCH
- TOMATOES
- 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)). 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 type of packaging GIR 6 has been used to classify the goods to subheading level 210390: other than soya sauce; other than tomato ketchup and other tomato sauces; other than mustard flour and meal and prepared mustard. 8-digit code 21039090 other than elsewhere specified within this commodity code 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. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 21.03 (A)