Information for ruling 600013403
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2025
- Expiry date
- 23 Jul 2028
- Commodity code
- 2103909019 (opens in new tab)
- Description
- A meal kit containing all the elements to make a butter chicken sauce. The kit contains rice as an accompaniment. The kit contains spice pouch, rice pouch, marination pouch and sauce pouch. The contents weigh 375g.The items are packaged in a packed in a carton box.
- Keywords
-
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- SAUCES
- MIXTURES OF SPICES
- 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 3b -has been used to identify the essential character of this product, that being the spices, sauces and marinade. All of these items combined form the main component of this article. GIR 5b - has been used to identify the type of packaging 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 (HSENs) to heading 2103 including note (A)