Information for ruling 600012466
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2025
- Expiry date
- 02 Apr 2028
- Commodity code
- 2103909089 (opens in new tab)
- Description
- Red cooking wine (1.2% ABV) in 3 litres, 5 litres & 10 litres bag-in box plastic packages then placed in cardboard boxes. The product is made of partially de-alcoholised wine, water, salt, antioxidants, sulphites, preservatives and acidity regulators. The product is specifically made for use as a condiment in cooking and is not fit for direct consumption due to its salt and sulphite contents. It is sold primarily to culinary trade. The product shelf life is 18 - 24 months from the date of manufacture and can be used for up to six weeks once opened.
- Keywords
-
- FOR HUMAN CONSUMPTION
- WINES
- WITH ALCOHOL
- WITH SALT
- FOR COOKING
- 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: Classification has been determined in accordance with the following: 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; mus-tard flour and meal and prepared mustard GIR 5b Has been used to identify the packaging: boxes GIR 6 Has been used to classify this product by the terms of heading 210390: Other than soya sauce, tomato ketchup and other tomato sauces and mustard flour and meal and prepared mustard. 8 Digit code 21039090: Other than elsewhere specified 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: Chapter Notes 22 Note 1(a) Harmonised System Explanatory Notes 2103