Information for ruling 600010735
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2024
- Expiry date
- 09 Jul 2027
- Commodity code
- 2103909019 (opens in new tab)
- Description
- A food preparation made from olives in rapeseed oil. This is to be served as a condiment to spread on snacks, with fish, in salads, use as a dip or add to sandwiches. Does not contain Monosodium glutamate. Product has the consistency of a sauce.
- Keywords
-
- CONDIMENTS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- TOMATOES
- OLIVES
- RAPESEED OIL
- 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 of 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 6 - has been used to classify the goods to subheading level 210390 Other than soya sauce, tomato ketchup and other tomato sauces and mustard flour and meal and prepared mustard. 8 Digit Code 21039090 Other than mango chutney, liquid and 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 2103909019 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: The Harmonized System Explanatory Notes to heading 2103