Information for ruling 600010201
This section is Advance Tariff Ruling
- Start date
- 21 Apr 2024
- Expiry date
- 20 Apr 2027
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Raspberry & Milk flavour sweet dessert sauce, for use in desserts or to top ice cream. It contains the following ingredients: glucose syrup, high fructose corn syrup, water, sugar, citric acid, pectins, potassium sorbate, artificial flavours and anthocyanins. They are packaged in 325g squeeze bottle units that are packed 12 units to a display case, 3 display cases per shipping outer.
- Keywords
-
- FLAVOURED
- AS LIQUID
- SUGARS
- TOPPINGS
- DESSERTS
- SAUCES
- SWEET SAUCES
- 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: plastic bottle GIR 6 has been used to classify the goods to subheading level 210390 - Other than elsewhere specified in this heading. 8-digit code 21039090 - Other than elsewhere specified 10 digit code 2103909089 - Other than containing tomato; other than monosodium glutamate in mixture or in solution, containing by dry weight 50 % or more of monosodium glutamate. Also classified in accordance with: Harmonised System Explanatory Notes to heading 2103 (A) refers