Information for ruling 600011169
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2024
- Expiry date
- 09 Sep 2027
- Commodity code
- 1901200000 (opens in new tab)
- Description
- Rava Idli Mix 500g. This is a traditional Indian breakfast product in dry form, packaged in sealed pouches. To prepare the product, add sour curd (not included) mix well, steam for 10-12 minutes and serve hot. Ingredients: Semolina, Palm Oil, Bengal gram Splits, Cashew, Salt, Curry Leaves, Silicon Dioxide (E551), Sodium Bicarbonate (E500ii), Mustard, Green Chilli, Ginger. Product of Indian origin. Put up for retail sale.
- Keywords
-
- MIXTURES
- BAKERS WARES
- PUT UP FOR RETAIL SALE
- PLASTIC POUCH
- READY FOR MIXING
- FOOD PREPARATION OF SEMOLINA
- 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: GIR 1 has been used to classify this product by the terms of heading 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. GIR 5b has been used to identify the type of packaging: A 500g Pouch. GIR 6 has been used to classify the goods to subheading level 190120 - Mixes and doughs for the preparation of bakers' wares of heading 1905. Also classified in accordance with: Harmonized system explanatory notes (HSEN) notes to heading 1901.