Information for ruling 600011795
This section is Advance Tariff Ruling
- Start date
- 08 Nov 2024
- Expiry date
- 07 Nov 2027
- Commodity code
- 2103909089 (opens in new tab)
- Description
- A mint and coriander chutney in a 210gm glass bottle with a screw cap lid, for adding to foods for human consumption. Sample received from applicant, has a thick, smooth paste consistency. Ingredients: Coriander leaves, mango, water, onion, mint, desiccated coconut, ginger, refined sunflower oil, garlic, acidity regulator, salt, cumin powder, modified starch, black salt, colour E140, preservative/sodium benzoate E211.
- Keywords
-
- GLASS JAR
- GINGER
- PUT UP FOR RETAIL SALE
- DESICCATED COCONUT
- PRESERVATIVES
- CORIANDER
- ONIONS
- MINT
- MANGOS
- CHUTNEY
- REFINED SUNFLOWER OIL
- GLASS BOTTLE
- 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 packaging. Packed in a glass bottle. GIR 6 has been used to classify the goods to subheading level 210390 - Other than soya sauce; tomato ketchup and other tomato sauces; mustard flour and meal and prepared mustard. 8 Digit Code 21039090 - Other than mango chutney, liquid; aromatic bitters of an alcoholic strength by volume of 44,2 to 44,92% 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 The Harmonised System Explanatory Notes (HSEN) to heading 2103 note A.