Information for ruling 600012513
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2025
- Expiry date
- 02 Apr 2028
- Commodity code
- 2103909019 (opens in new tab)
- Description
- Product is a liquid tikka masala marinade made from Water, Garlic, Ginger, Sunflower oil, Salt, Tomato Puree, Coriander, Tamarind, Red chilli powder, Coriander powder, Red chilli, fenugreek leaves, Paprika oleoresin, Cumin powder, Garam masala and Turmeric powder. It is packaged in a 180g plastic pouch put up for retail sale.
- Keywords
-
- FOR HUMAN CONSUMPTION
- GINGER
- SAUCES
- MIXTURES OF SPICES
- AS LIQUID
- PUT UP FOR RETAIL SALE
- GARLIC
- TOMATO PUREES
- 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 of 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 5b - has been used to identify the type of packaging as in a 180 gram plastic pouch GIR 6 - has been used to classify the goods to subheading level 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 mango chutney, liquid or 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 2103909019 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 Harmonized System Explanatory Notes (HSENs) to heading 2103 note (A)