Information for ruling 600012423
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2025
- Expiry date
- 01 Apr 2028
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Sushi kit. A collection of ingredients and implements, used to make fresh sushi rolls at home. The kit contains, 1 x 40g Sushi vinegar, 2 x 10g Sushi Soy sauce, 4 x 2.5g dried Nori seaweed sheets, 2 x 5g Sushi ginger,2 x 3g Wasabi Paste. It also contains bamboo rolling mat to roll the prepared Sushi, and bamboo chopsticks. There is no cooked or uncooked rice included with this kit. All the other ingredients needed are purchased separately. Ingredients list. Sushi Vinegar, Sugar, Salt *Sushi Soy Sauce x 2 Soy sauce (Water, Soybean, Salt, Wheat flour), Sugar, Colour: Plain caramel, Flavour Enhancers: E627, E631, Yeast extract, Preservative: E202 *Sushi Nori (4 sheet) Dried Seaweed. *Sushi Ginger, Water, Salt, Acidity regulators: E330, E260, Sweeteners: E954, E955, Aspartame*, Preservative: E202, *（contains a source of phenylalanine）*Wasabi Paste X 2 Water, Horseradish powder, Humectant: E420*, Refined soybean oil, Corn starch, Salt, Maltodextrin, grated Wasabi, Turmeric, Acidity regulator: E330, Flavouring (may contain Mustard) , Thickener: E415, Colour: E133.
- Keywords
-
- SPICES AND HERBS
- SUSHI
- NORI SHEETS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- CHOPSTICKS
- MIXED CONDIMENTS
- WASABI
- OF BAMBOO
- 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; therefore, Mixed condiments and mixed seasonings; Mustard flour and meal and prepared mustard. GIR 5b has been used to identify the type of packaging, sealed plastic pouch with a card insert. 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 by dry weight 50% or more of monosodium glutamate. Also classified in accordance with:- Harmonised System Explanatory Notes (HSEN)to heading 2103 note (A)