Information for ruling 600006126
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2023
- Expiry date
- 29 Mar 2026
- Commodity code
- 2005995090 (opens in new tab)
- Description
- This is a ready to eat meal consisting of whole black gram lentils cooked with kidney beans, tomato and ginger. The ingredients consists of: Urad Dal and Rajma Boiled, refined sunflower oil, ginger paste, garlic paste, tomato paste, fresh tomato puree, kasoori methi powder, deg chilli powder, garam masala, salt, cumin powder, mace powder, nutmeg powder, and water. The product consists of: Urad Dal and Rajma Boiled, refined sunflower oil, ginger paste, garlic paste, tomato paste, fresh tomato puree, kasoori methi powder, degi chilli powder, garam masala, salt, cumin powder, mace powder, nutmeg powder, water. The product comes in a microwavable poly pouch. The pack is a printed poly puck weighing 300g.
- Keywords
-
- LENTILS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- KIDNEY BEANS
- MICROWAVABLE
- 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(a)(b)). General Interpretative Rules (GIRS): 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: the product is packed in a foil microwavable pack. GIR 6 has been used to classify this product the terms of heading 200599 - Other vegetables and mixtures of vegetables; other than bamboo shoots. 8 Digit Code 20059950 - Mixture 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: Harmonised System Explanatory Notes (HSENs) to heading 2005. Chapter 20 Note 3. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) top 2005