Information for ruling 600010814
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2024
- Expiry date
- 11 Jul 2027
- Commodity code
- 2103909080 (opens in new tab)
- Description
- Stock cubes Beef flavoured stock cubes, to be added to various food dishes to add extra flavour. Containing: Wheat Flour (with added Calcium, Iron, Niacin, Thiamin), Salt, Maize Starch, Yeast Extract, Flavour Enhancers (Monosodium Glutamate, Disodium Guanylate), Colour (Ammonia Caramel), Beef Fat (4.5%), Autolysed Yeast Extract, Dried Beef Bone stock, Flavourings, Sugar, Acidity Regulator (Lactic Acid), Onion Powder. The Monosodium Glutamate is noted as being below 50%. The cubes are crumbled into boiling water to form a liquid stock, this is then added to the food being prepared, to add extra flavour to the dish. In the form of 12 individual cubes, wrapped in a foil packed in a cardboard box, for retail sale.
- Keywords
-
- SAUCES
- MIXED SEASONING
- AS FLAVOURING MATTER
- FOOD PREPARATION
- PREPARED
- AS CUBES
- STOCK CUBE
- 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 5a has been used to identify the type of packaging: Individual cubes wrapped in foil, packed in cardboard boxes of 12. GIR 6 has been used to classify the goods to subheading level: 210390: Other than Soya sauce - Tomato ketchup and other tomato sauces, Mustard flour and prepared mustard. 8 – Digit code: 21039090: Other than Mango chutney, liquid or 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: 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: 2103(A) Harmonised System Explanatory Notes (HSEN) to heading: 21.03 Combined Nomenclature Explanatory Note CNEN to heading: 2103