Information for ruling 600005988
This section is Advance Tariff Ruling
- Start date
- 17 Mar 2023
- Expiry date
- 16 Mar 2026
- Commodity code
- 2005208000 (opens in new tab)
- Description
- Bombay potato is a ready to eat meal of tender chunks of potato in a rice tomato sauce, gently spiced mild with mustard seeds and cumin. Packaged in a microwaveable 300gram plastic pouch.
- Keywords
-
- TOMATO PUREES
- SPICES AND HERBS
- GINGER
- GARLIC
- FIT FOR HUMAN CONSUMPTION
- POTATOES
- 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 2005 - other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 200520 - potatoes 8-digit code 20052080 - other than elsewhere specified. Also classified in accordance with: Section IV - Note 3 to Chapter 20 Harmonised System Explanatory Notes (HSEN’s) to heading 2005