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Information for ruling 600010420

This section is Advance Tariff Ruling

Start date
26 Jul 2024
Expiry date
25 Jul 2027
Description
250g Date & Tamarind Chutney. Ingredients include: Dates, tamarind, sugar, water, salt, modified starch, citric acid, acetic acid, stabilizer, spice mix and preservative. 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
  • SAUCES
  • IN JARS
  • FENNEL POWDER
  • PUT UP FOR RETAIL SALE
  • MIXTURES OF SPICES
  • RED CHILLI POWDER
  • CONTAINING ADDED SUGAR
  • GINGER POWDER
  • ACETIC ACID
  • CUMIN POWDER
  • CITRIC ACID
  • DATES
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)