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Information for ruling 600012519

This section is Advance Tariff Ruling

Start date
03 Apr 2025
Expiry date
02 Apr 2028
Description
Product is a liquid Rogan josh made from Refined Sunflower Oil, Water, Paprika, Coriander Powder, Cumin Powder, Tamarind , Salt, Black Pepper, Garlic Powder, Ginger, Turmeric Powder, Fennel Powder, Acidity regulator (Acetic Acid), Clove Powder, Cinnamon Powder and Acidity regulator (Citric Acid). It is packaged in a 180g plastic pouch put up for retail sale.
Keywords
  • FOR HUMAN CONSUMPTION
  • AS PASTE
  • SUNFLOWER OIL
  • MIXTURES OF SPICES
  • AS LIQUID
  • PUT UP FOR RETAIL SALE
  • CONDIMENTS
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 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 Harmonized System Explanatory Notes (HSENs) to heading 2103 note (A)