Information for ruling 600006124
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 2005995090 (opens in new tab)
- Description
- A 300g microwaveable ready meal in a plastic pouch. The ready meal is Tarka Dal and consists of lentils and mixed vegetables. The plastic pouch has images and Information about the product on it. Ingredients: Water, Dal, Onion, Tomato, Refined Sunflower Oil, Garlic, Garlic Paste, Salt, Tomato Paste, Green Chilli Paste, Ginger Paste, Coriander, Modified Starch, Turmeric Powder, Mango Powder, Cumin Seeds, Chilli powder
- Keywords
-
- VEGETABLES
- LEGUMINOUS VEGETABLES
- LENTILS
- MICROWAVEABLE
- MIXTURES OF VEGETABLES
- Justification
- Classification has been determined in accordance with: 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 the 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 used 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 - Other than fruit of the genus capsicum, other than sweet peppers or pimentos; Other than capers; Other than globe artichokes; 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: Note 1 to Chapter 20 Note 3 to Chapter 20 Harmonised System Explanatory Notes (HSEN)s to Chapter 20 Harmonised System Explanatory Notes (HSEN)s to Heading 2005