Information for ruling 600008189
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2023
- Expiry date
- 02 Oct 2026
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Cooking wine with an alcohol volume of 14%. The cooking wine is made from rice and contains salt. The salt content makes the wine unsuitable for drinking so it is intended for culinary purposes only. It is packaged in 3l bottles and sold to retail and trade.
- Keywords
-
- WINES
- RICE
- FOR CULINARY PURPOSES
- WITH SALT
- COOKING WINE
- UNSUITABLE FOR CONSUMPTION
- 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 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 Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 2103 (A) refers