Information for ruling 600011050
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 2103200000 (opens in new tab)
- Description
- Product is a 650g bottle of tomato ketchup. It is made from Tomato paste, Sugar, Salt, White vinegar, Flavouring and Water. Packaged in a transparent squeezy plastic bottle with a white plastic dispenser lid. Tomato ketchup is a sauce made from tomatoes with a smooth consistency and no lumps.
- Keywords
-
- SAUCES
- AS LIQUID
- FOOD PREPARATION
- SEASONED
- TOMATO SAUCE
- TOMATO KETCHUP
- CONDIMENTS
- 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 5b - has been used to identify the type of packaging as 650g in a plastic bottle GIR 6 - has been used to classify the goods to subheading level 210320 tomato ketchup and other tomato ketchups Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2103 note (A)