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Information for ruling 600009147

This section is Advance Tariff Ruling

Start date
09 Nov 2023
Expiry date
08 Nov 2026
Description
Cooking wine. This is traditionally used as a sauce in the Asian cuisine. Packaged in 700ml glass bottles. Ingredients: Water, alcohol, salt, flavour, food acid, colour, preservatives
Keywords
  • SAUCES
  • FOR COOKING
  • FLAVOURED
  • FOOD PREPARATION
  • WATER
  • WITH SALT
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)) Classification has been determined in accordance with the following: 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; mus-tard flour and meal and prepared mustard GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 210390: Other than mustard flour and meal and prepared mustard 8 Digit code 21039090: Other than elsewhere specified 10 Digit code:2103909089: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes 2103