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Information for ruling 600007963

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
A chutney in 350ml glass jar with metal lid. The product has a thick consistency and has visible lumps of fruit and currants. Ingredients: BRAMLEY APPLES (29%), RAW CANE SUGAR, ONIONS, CIDER VINEGAR, CRANBERRIES (11%), MUSCOVADO SUGAR, CURRANTS, SEA SALT, GARLIC, CHILLIES, GINGER, ALLSPICE, NUTMEG, CINNAMON.
Keywords
  • CIDER VINEGAR
  • CRANBERRIES
  • MIXTURES OF SPICES
  • FOR HUMAN CONSUMPTION
  • APPLES
  • ACETIC ACID
  • IN JARS
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 2001 - Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid GIR 5b has been used to identify the type of packaging – 350ml glass jar with metal lid GIR 6 has been used to classify the goods to subheading level 200190 – Other than cucumbers and gherkins 8 digit code 20019097 - Other than elsewhere specified 10 digit code 2001909799 – Other than elsewhere specified Also classified in accordance with: HSEN to 2001