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Information for ruling 600011181

This section is Advance Tariff Ruling

Start date
10 Sep 2024
Expiry date
09 Sep 2027
Description
Uttappam Mix 500g. A traditional Indian breakfast product in dry form, which is used to make light pancakes. To prepare the product add water, mix well, fry and serve. Ingredients: Rice Flour 62%, Black Gram Flour 24%, Wheat Flour 7.4%, Salt 3%, Vegetable Fat 2.3%, Malic Acid 0.5%, Methi Powder 0.5%, Sodium Bicarbonate 0.3%. Product of Indian origin. Packed in sealed pouches. Put up for retail sale.
Keywords
  • MIXTURES
  • MIX WITH WATER
  • BAKERS WARES
  • PUT UP FOR RETAIL SALE
  • PLASTIC POUCH
  • READY FOR MIXING
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.