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Information for ruling 600008361

This section is Advance Tariff Ruling

Start date
23 Aug 2023
Expiry date
22 Aug 2026
Description
Poppadum Ingredients: Black gram Flour, Sea Salt, Raising Agent (Calcium Oxide), Rice Flour, Sunflower Oil A dried pellet, 12% moisture, ready to cook supplied to food manufacturers for frying. The product is mixed by hand stretched by hand the product is hand cut, sun dried and stacked and packed in bag in box. The product is a ready to cook poppadum designed for frying by final manufacturer. Ingredients: Black gram Flour, Sea Salt, Raising Agent (Calcium Oxide), Rice Flour, Sunflower Oil potassium chloride
Keywords
  • POPPADUM
  • VEGETABLE PRODUCTS
  • SUNFLOWER SEED OIL
  • BLACK GRAM FLOUR
  • SEA SALT
  • RICE FLOUR
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)). 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 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: Chapter 20 Note 3 Harmonized System Explanatory Notes (HSEN) to 2005 Harmonized System Explanatory Notes (HSEN) 2 (b) (2) to Chapter 19