Information for ruling 600007458
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2023
- Expiry date
- 10 Sep 2026
- Commodity code
- 2103909089 (opens in new tab)
- Description
- A Korean style chilli paste used for cooking. The chilli paste is smooth and can used to make a Korean stew, Korean soup, Korean fried noodles and other Korean style foods. It can also be used as a dipping sauce. The chilli paste is packaged in 170g plastic tubs and is sold for retail.
- Keywords
-
- CORN SYRUP
- GARLIC
- WITH SALT
- WHEAT
- CHILLI POWDER
- CHILLI PASTE
- FOR HUMAN CONSUMPTION
- 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 5 (b) - Has been used to identify the type of packaging – 3l bottles GIR 6 - Has been used to classify the goods to subheading level 210390 Other than previously specified in the heading 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 (HSENs) to heading 2103 (A) refers