250g Tamarind Chutney with no visible chunks. Ingredients include: Tamarind, sugar, water, stabilsers, sunflower oil, salt, spice mix and preservatives.
The chutney is packaged in a glass jar with a screw on lid. It is put up for retail sale.
Keywords
CHUTNEY
SUGAR
GLASS JAR
TAMARIND
CUMIN POWDER
SAUCES
IN JARS
PUT UP FOR RETAIL SALE
MIXTURES OF SPICES
RED CHILLI POWDER
CONTAINING ADDED SUGAR
GINGER POWDER
FOR HUMAN CONSUMPTION
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 5 (b) - Has been used to identify the type of packaging: Glass jar with screw on lid.
GIR 6 - Has been used to classify the goods to subheading level 210390: Other than soya sauce; Other than tomato ketchup and other tomato sauces; Other than mustard flour and meal and prepared mustard.
8 DIGIT CODE 21039090: Other than mango chutney liquid; Other than 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 monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate.
Also classified in accordance with:
Harmonised System Explanatory Notes (HSEN) to heading 2103 (A)