Information for ruling 600008954
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2023
- Expiry date
- 22 Oct 2026
- Commodity code
- 2005590000 (opens in new tab)
- Description
- Product is a 200g pack of pappadums. They are made from Lentil flour ( Vigna mungo), Rice flour, Salt, Raising Agent: Calcium carbonate and Coconut. Once mixed, the dough is rolled out into disks and then dried in the sun before being packaged up. This drying process does not expand the disks at all. Product requires further heating by the consumer for consumption
- Keywords
-
- VEGETABLE PRODUCTS
- LENTILS
- VIGNA MUNGO
- PAPPADOMS
- URAD FLOUR
- BLACK GRAM FLOUR
- 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 of 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5b - has been used to identify the type of packaging as 200g of product in plastic pouch. 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 note 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2005