Information for ruling 600009752
This section is Advance Tariff Ruling
- Start date
- 10 Jun 2024
- Expiry date
- 09 Jun 2027
- Commodity code
- 2004909810 (opens in new tab)
- Description
- The product concerned is a meal kit that is provided to airlines to serve to their customers during their travels. The meal kit consist of various items, including a main course of Masoor Dal & Baingan Bharta, salad dressing, soft bread roll, spread, raspberry gelee pot, crisps, bread sticks, banana and ginger cake and cutlery. The meal kit is packaged in a sealed carton box. The meal kit is sold to the airlines as a single product for consumption. The product is frozen. The product is packaged: 24 meals per cardboard; 24 cardboards per pallet; 576 meals per pallet the gross weight cardboard: 9,1 kg and the gross weight pallet: 242,9 kg.
- Keywords
-
- COOKED
- LENTILS
- FROZEN
- RICE
- MIXTURES OF VEGETABLES
- SETS
- READY TO SERVE MEAL WITH RICE
- 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: 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 vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. GIR 3B - has been used as the frozen vegetables is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as cartons GIR 6 - has been used to classify the goods to subheading level 200490 - Other vegetables and mixtures of vegetables. 8-digit code 20049098 - Other, including mixtures; Other than onions, cooked, not otherwise prepared 10-digit code 2004909810 - mixtures. Also classified in accordance with: Chapter 20 Note 3 Harmonized System Explanatory Notes (HSENS) to heading 2004