Information for ruling 600015288
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2026
- Expiry date
- 02 Mar 2029
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Garlic Mayonnaise Ingredients: Sunflower Oil, Pasteurised Free Range Egg, Garlic Purée, Water, Cider Vinegar, Mustard Seed, Salt, Concentrated Lemon Juice, Spirit Vinegar. Packaged for retail sale in a 250ml glass jar with metal lid.
- Keywords
-
- GARLIC
- CONDIMENTS
- MAYONNAISE
- SUNFLOWER OIL
- CIDER VINEGAR
- EGGS
- 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 - glass jar with a metal lid. GIR 6 has been used to classify the goods to subheading level 210390 – Other than elsewhere specified 8 Digit Code 21039090 - Other than mango chutney, liquid; 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 containing tomato; Other than containing monosodium glutamate in mixture or solution, containing by dry weight 50% or more of monosodium glutamate. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2103 refers