Information for ruling 600006123
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 2005995090 (opens in new tab)
- Description
- Dal palak is a ready to eat meal of mixed pulses with fresh spinach, garlic and cumin. Other ingredients include tomato, onion, sunflower oil, cumin seeds and a variety of spices. Packaged in 300g microwaveable pouches. Ready for retail sale.
- Keywords
-
- LENTILS
- MIXTURES OF SPICES
- MICROWAVEABLE
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- 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: 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