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Information for ruling 600006050

This section is Advance Tariff Ruling

Start date
04 Apr 2023
Expiry date
03 Apr 2026
Description
Hot Wings Gift Set. The product is sold as a set and not for individual sale and consists of 1 Sweet Chilli Sauce 220ml/245g, 1 Sriracha Hot Chilli Sauce 220ml/245g, 1 Smokey BBQ Rub Jar 100g (mix of spices and salt), 1 Basting brush and 1 Sauce Bowl. The bowl is porcelain and the brush is made of silicone.
Keywords
  • SAUCES
  • MIXED SEASONING
  • GIFTWARE
  • MIXTURES OF SPICES
  • FOR HUMAN CONSUMPTION
  • PUT UP FOR RETAIL SALE
  • CHILLI
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 the product by the terms of heading 2103- Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5 (B) has been used to identify the type of packaging - cardboard box with plastic inner 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 mango chutney, liquid; Other than Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices, and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less 10-Digit Code 2103909089 - Other than 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 2103