Information for ruling 600012988
This section is Advance Tariff Ruling
- Start date
- 06 May 2025
- Expiry date
- 05 May 2028
- Commodity code
- 2103909019 (opens in new tab)
- Description
- A smokin' chipotle sauce. Ingredients include vinegar, onions, peppers, tomato puree, tomatoes, chillies and seasoning. Packaged in 150ml bottle with metal lid.
- Keywords
-
- SAUCES
- TOMATO PUREES
- CANE SUGAR
- CHILLIES
- TOMATOES
- RED PEPPER
- CIDER VINEGAR
- ONIONS
- 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 5B has been used to identify the type of packaging: 150ml bottle GIR 6 has been used to classify the goods to subheading level 210390 – Other than soya sauce, tomato ketchup and other tomato sauces or mustard flour and meal and prepared mustard 8 Digit Code 21039090 – Other than elsewhere specified 10 Digit Code 2103909019 – Containing tomato; Other than containing monosodium glutamate Also classified in accordance with: Harmonised System Explanatory Notes to heading 2103