Information for ruling 600010613
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2024
- Expiry date
- 23 Jun 2027
- Commodity code
- 2103909089 (opens in new tab)
- Description
- A Rich & Creamy Mayonnaise with the following ingredients: Sunflower Oil, Dijon Mustard (Mustard Seed, Spirit Vinegar, Water, Salt), Cider Vinegar, Sea Salt, Liquid Egg, sugar, Concentrated Lemon Juice. Packaged in a 250ml glass jar with a screw on metal lid, with product label stuck to side of jar for retail sale.
- Keywords
-
- SAUCES
- CIDER VINEGAR
- SUNFLOWER OIL
- FOOD PREPARATION
- MUSTARD
- MAYONNAISE
- PUT UP FOR RETAIL SALE
- VINEGAR
- LEMON JUICE
- SEA SALT
- IN JARS
- LIQUID EGG
- 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 – product packaged in a glass jar with metal lid for retail sale. GIR 6 - Has been used to classify the goods to subheading level 210390 Other than previously specified. 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 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 (HSEN) to Heading 21.03 Note (A).