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Information for ruling 600007968

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
A mint condiment in 156ml glass jar with a metal lid. thin sauce with lots of mint leaf pieces throughout. Ingredients: Mint, Raw Cane Sugar, Cider Vinegar, Citrus Pectin, Sea Salt, Concentrated Lemon Juice.
Keywords
  • SAUCES
  • CIDER VINEGAR
  • CANE SUGAR
  • MINT
  • ACETIC ACID
  • 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 5b has been used to identify the type of packaging – 156ml glass jar with a metal lid GIR 6 has been used to classify the goods to subheading level 210390 – Other than elsewhere specified 8 digit code 21039090 - Other than elsewhere specified 10 digit code 2103909089 – Other than elsewhere specified; not containing monosodium glutamate or tomato Also classified in accordance with: HSEN to 2103 WCO opinion to 210390