Information for ruling 600011173
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2024
- Expiry date
- 09 Sep 2027
- Commodity code
- 1901200000 (opens in new tab)
- Description
- Masala Idli Mix 500G. A traditional Indian breakfast product in dry form, which is used to make light fluffy cakes. To prepare the product, add sour curd and water (not included) mix well, steam for 10-12 minutes and serve. Ingredients: Semolina, Vegetable Fat, Bengal Gram Splits, Curry Leaves, Salt, Sugar, Mustard, Mixed Spices, Sodium Bicarbonate, Ginger, Green Chilli, Turmeric, Fenugreek, Citric Acid/Tartaric Acid. Packed in 500g sealed pouches. Product of Indian origin. Put up for retail sale.
- Keywords
-
- MIXTURES
- BAKERS WARES
- FOR CAKE MIXTURE
- 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.