Information for ruling 600012164
This section is Advance Tariff Ruling
- Start date
- 28 Jan 2025
- Expiry date
- 27 Jan 2028
- Commodity code
- 2501009100 (opens in new tab)
- Description
- Salt and pepper sachets Salt and pepper twin pack, each in a sachet (one for salt and one for pepper) for use by airline passengers to season their dishes. The twin pack is always presented together. Weight about 1.05 grams in total. Packaged in paper.
- Keywords
-
- CRUSHED
- PEPPER
- SALT SUITED FOR HUMAN CONSUMPTION
- FOR INDUSTRIAL USE
- FOR FOOD USE
- 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 2501 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water GIR 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b has been used to identify the type of packaging - sachets. 8 Digit Code 25010091 – Other; Salt suitable for human consumption Also classified in accordance with: Chapter 25 Note 1 Harmonised System Explanatory Notes (HSENs) to 2501