Information for ruling 600006122
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 2005995090 (opens in new tab)
- Description
- Sambar is a ready to eat meal of toor dal with exotic vegetables, and flavoured with mustard seeds, curry leaves and red chilli. Ingredients include potato, onion, aubergine, pumpkin, tomato, tamarind, sunflower oil and a variety of spices. Packaged in 300g microwaveable pouches. Ready for retail sale.
- Keywords
-
- LENTILS
- MIXTURES OF SPICES
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- 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 2005. GIR 5 (b) - Has been used to identify the type of packaging: Microwavable pouch. GIR 6 - Has been used to classify the goods to subheading level 200599: Other vegetables and mixtures of vegetables: Other than Bamboo shoots. 8 DIGIT CODE 20059950: Mixtures of vegetables. 10 DIGIT CODE 2005995090: Other than powdered preparations, whether or not containing added sugar, other sweetening matter or starch. Also classified in accordance with: Chapter 20 note 3 Harmonised System Explanatory Notes (HSEN) to heading 2005