Information for ruling 600007768
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 07142010 (opens in new tab)
- Description
- A meal kit comprising of fresh unprepared vegetables, coconut milk and curry madras sauce. The ingredients are packaged in a kraft cardboard container, which is further wrapped in cling film. Ingredients: Sweet potato Tomato Coconut milk Red bell pepper Curry madras sauce Lime Red onion Red pepper
- Keywords
-
- ONIONS
- PEPPER
- FOOD PREPARATION
- TOMATOES
- LIME
- SWEET 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(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0714: Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith GIR 3b Has been used as the sweet potato is the essential character of this product. GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 071420: Sweet potatoes 8 Digit code 07142010:Fresh,whole, intended for human consumption Also classified in accordance with: Harmonised System Explanatory Notes to heading 0714