Information for ruling 600005934
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2023
- Expiry date
- 28 Feb 2026
- Commodity code
- 2103909019 (opens in new tab)
- Description
- Tikka Masala cooking sauce, the Consistency of this sauce is thick with small pieces of vegetable mixed in, the sauce is mild with an aromatic blend of tomatoes with garlic, fenugreek leaves and a hint of coconut. Packaged in 375g non-microwaveable plastic pouch and is suitable for vegetarians
- Keywords
-
- SAUCES
- TOMATO PUREES
- ONIONS
- FOR COOKING
- MIXTURES OF SPICES
- FOOD PREPARATION
- PLASTIC POUCH
- DESICCATED COCONUT
- 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)