Back
This section is Advance Tariff Ruling Information for ruling 600016833
- Start date
- 06 Oct 2026
- Expiry date
- 05 Oct 2029
- Commodity code
- 2103909089 (opens in new tab)
- Description
- A ready to eat condiment paste, with a strong distinctive flavour, used to enhance Sushi and other Asian dishes. Ingredients: Horseradish, water, corn oil, salt, lactose, wasabi powder, sweetener, acidity regulator, mustard extract, thickener (E415), and colouring, tartrazine and brilliant blue FCF (E102 & E133). The ingredients are blended into a smooth paste and packed in 2.5 g sachets measuring 35 × 50 mm. Each clear plastic bag contains 500 sachets and weighs 1.25 kg. Six bags are packed in a paper carton, giving a total shipping weight of 7.5 kg.
- Keywords
-
- EDIBLE
- CONDIMENTS
- PUT UP FOR RETAIL SALE
- HORSERADISH
- AS PASTE
- SACHETS
- WATER
- PREPARED
- FOR HUMAN CONSUMPTION
- FOOD PREPARATION
- IN SACHETS
- WASABI
- Justification
- 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 5(b) - Has been used to identify the type of packaging. Packed in 2.5 g sachets, then in to a plastic bag, then packaged in to a 7.5 kg paper carton. GIR 6 - Has been used to classify the goods to subheading level 210390 - Other than elsewhere specified. 8 Digit Code - 21039090 - Other than elsewhere specified. 10 Digit Code - 2103909089 - Other than containing tomato; Other than containing monosodium glutamate in mixture or solution, containing dry weight 50% or more of monosodium glutamate. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 2103 Note (A).