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Information for ruling 600010611

This section is Advance Tariff Ruling

Start date
08 Aug 2024
Expiry date
07 Aug 2027
Description
Sweet pepper relish. The sample received is 180g, it is in a glass jar with a screw on metal lid. The relish has a thick consistency, with chunks of pepper and cucumber throughout. Ingredients include: Cucumbers, Peppers (Red & Green), Raw Cane Sugar, Malt Vinegar [Barley], Onions, Chillies, Sea Salt, Mustard Seed, Cornflour, Water. It is labelled and packaged, then put up for retail sale.
Keywords
  • ONIONS
  • MUSTARD SEEDS
  • GREEN PEPPER
  • CANE SUGAR
  • IN JARS
  • PUT UP FOR RETAIL SALE
  • MALT VINEGARS
  • CUCUMBERS
  • GLASS JAR
  • RELISH
  • SWEET PEPPERS
  • CORNFLOUR
  • CHILLIES
  • FOR HUMAN CONSUMPTION
  • RED PEPPER
  • SEA 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)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 2001: Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. GIR 5 (b) - Has been used to identify the type of packaging: Glass jar with screw lid. GIR 6 - Has been used to classify the goods to subheading level 200110: Cucumbers and gherkins. 10 DIGIT CODE 2001100019: Other than not containing added sugar. Also classified in accordance with: Chapter 20 additional note 1 Harmonised System Explanatory Notes (HSEN) to chapter 20 general note 1 Harmonised System Explanatory Notes (HSEN) to heading 2001