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Information for ruling 600006520

This section is Advance Tariff Ruling

Start date
02 May 2023
Expiry date
01 May 2026
Description
Kolhapuri Masala Sauce Cooking sauce packaged in non microwavable plastic pouch 375g. Ingredients: Onion, Tomato, Water, Tomato Puree, Dessicated Coconut, Refined Sunflower oil, Kolapuri Masala, White Sesame Seeds (Sesame), Garlic, Ginger, Tamrind, Salt, Poppy Seeds, Coriander, Red Chilli Powder, Red Chilli Powder, Turmeric Powder, Asofetida [Wheat Flour (Wheat), Edible Gum, Asafoetida] Put up for retail sale
Keywords
  • SAUCES
  • TOMATO PUREES
  • ONIONS
  • GINGER
  • SUNFLOWER SEED OIL
  • GARLIC
  • DESICCATED COCONUT
  • TURMERIC
  • IN WATER
  • CHILLI POWDER
  • SESAME SEEDS
  • 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)). 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 - non microwavable plastic pouch 375g. GIR 6 has been used to classify the goods to subheading level 210390 – Other than Soya sauce; Tomato ketchup and other tomato sauces; Mustard flour and meal and prepared mustard 8 Digit Code 21039090 – Other; Containing Tomato 10 Digit Code 2103909019 – 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 (HSENs) to 2103 refers