Information for ruling 600006127
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 baby potatoes which is in rich sauce of onion, tomato and cashew nut. the pack is presented in a microwavable poly pouch weighing 300g. The product contains: Blanched potato, chopped tomato, water, onion kettle paste, tomato paste, cashew nut paste, refined sunflower oil, ginger paste, chopped coriander, salt, garlic paste, kashmiri chilli powder, fennel powder, dum aloo masala, cumin seeds, turmeric powder, asafoetida.
- Keywords
-
- VEGETARIAN PASTES
- CHOPPED TOMATO
- MICROWAVABLE
- 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(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 by vinegar or acetic acid, not frozen, other than products or heading 2006. GIR 3(b) has been used as the product is a mixture of vegetables. GIR 5(b) has been used to identify the type of packaging. The product is packed in a 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 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 refers