Information for ruling 600007258
This section is Advance Tariff Ruling
- Start date
- 18 Aug 2023
- Expiry date
- 17 Aug 2026
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Freeze dried Indian curry meal in a plastic pouch. The product is pre-cooked and just needs to be mixed with hot or cold water in order to eat. 1 serving per pouch. 151g contents, 164g including packaging. Estimated shelf-life 10+ years. Ingredients: Cooked White Rice, Extra Virgin Olive Oil, Plant Protein Blend (Fava Bean Protein, Pea Protein, Brown Rice Protein), Sunflower Seeds, Chickpeas, Pumpkin Seeds, Coconut Milk Powder, Flaxseed, Tomato Powder, Coriander Seeds, Cardamom, Green Peas, Broccoli, Carrot, Sea Salt, Spinach, Cumin, Natural Tomato Flavouring, Pumpkin, Ginger, Garlic, Sunflower Lecithin, Pink Salt, Millet Puffs, Red Quinoa, Buckwheat Powder, Turmeric, Biol. Active Vitamins from Quinoa Sprouts, Acerola Cherries, Blakeslea trispora and Sunflowers, Cinnamon, Avocado, Chilli, Button Mushroom, Kale Leaf, Alfalfa, Baobab Dried Fruit Pulp, Acerola Powder, Broccoli Sprout, Cacao Powder, Parsley, Red Beetroot, Seaweed.
- Keywords
-
- MIXTURES
- MIXTURES OF SPICES
- RICE
- CURRY
- PROTEINS
- PLASTIC POUCH
- FREEZE-DRIED
- 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 1904 - Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included GIR 5b has been used to identify the type of packaging – plastic pouch GIR 6 has been used to classify the goods to subheading level 190490 – other than elsewhere specified 8 Digit Code 19049010 – obtained from rice. Also classified in accordance with: Harmonized system explanatory notes (HSEN) Note D to 1904 refers