Information for ruling 600009683
This section is Advance Tariff Ruling
- Start date
- 25 Jan 2024
- Expiry date
- 24 Jan 2027
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Cooking Rice Wine This is unsuitable for use as a beverage due to salt content. The rice is cooked and yeast is then added to ferment, the rice is then pressed and filtered. The product is then sterilised, blended with salt. This is then filtered again and end product is then bottled, sterilised and packaged cooking rice wine. Ingredients: 12.5%alcohol 0.5% salt content Ingredients: water, rice, wheat, caramel, 1.5% salt Packaging 4x3ltr per box Put up for retail sale
- Keywords
-
- RICE
- CARAMEL
- SALTED
- COOKING WINE
- PUT UP FOR RETAIL SALE
- FOR CULINARY PURPOSES
- RICE WINE
- WHEAT
- 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)). 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 – bottled, 4x3ltr per box. GIR 6 has been used to classify the goods to subheading level 210390 – Other elsewhere specified 8 Digit Code 21039090 – Other than Containing tomato 10 Digit Code 2103909089 - Other than Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Chapter Notes 22 Note 1(a) Harmonised System Explanatory Notes (HSENs) to 2103