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Information for ruling 600009158

This section is Advance Tariff Ruling

Start date
09 Nov 2023
Expiry date
08 Nov 2026
Description
A food preparation containing onions as the main ingredients. The product is quarter pounder onion bhajis. There are for bhajis to a pack weighing 454grams. The product is frozen. Ingredients: Onion, Gram Flour, Rice Flour, Cotton Seed Oil, Dried Potato Flakes, Coriander Leaf, Lemon Juice, Salt, Green Chilli, Sugar, Ground Cumin Seed, Red Chilli Powder, Raising Agent: Sodium Carbonates; Turmeric Powder.
Keywords
  • GRAM FLOUR
  • ONIONS
  • FROZEN
  • MIXTURES OF SPICES
  • FOOD PREPARATION
  • CHILLI
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 2004: Other vege-tables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 200490 Other vegetables and mixtures of vegetables 8 Digit code 20049098: Other than elsewhere specified 10 Digit code 2004909810: Mixtures Also classified in accordance with: Harmonised System Explanatory Notes 2004