Information for ruling 600006130
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 2005590000 (opens in new tab)
- Description
- A Rajma Masala ready meal. A ready meal of red kidney beans in a tomato and onion sauce. Packaged in a printed 300g microwaveable plastic pouch. Ingredients: Water, Boiled Kidney beans, Onion Kettle Paste, Tomato Paste, Refined Sunflower Oil, Ginger Paste, Garlic Paste, Salt, Coriander Powder, Mango Powder, Cumin Powder, Chilli Powder, Cumin Seeds, Garam Masala, Red Chilli Powder, Sugar, Turmeric Powder, Fenugreek Leaves, Fennel Powder, Ginger Powder
- Keywords
-
- VEGETABLES
- KIDNEY BEANS
- MICROWAVEABLE
- BEANS
- 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 3 (B) has been used as it is considered that the kidney beans give the product its essential character GIR 5 (B) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 200559 – Beans (Vigna spp., Phaseolus spp.); Other than beans, shelled 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