Information for ruling 600011209
This section is Advance Tariff Ruling
- Start date
- 28 Oct 2024
- Expiry date
- 27 Oct 2027
- Commodity code
- 0910999100 (opens in new tab)
- Description
- Frozen whole curry leaves of the Murraya Koenigii variety. The leaves are washed and frozen after harvest at a temperature of -50°C. There are to be used in cooking
- Keywords
-
- PARTS OF PLANTS
- SPICES AND HERBS
- FOR COOKING
- FROZEN
- WHOLE
- CURRY LEAVES
- 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 0910 - ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. GIR 6 has been used to classify the goods to subheading level 091099 - other spices: other than mixtures referred to in note 1(b) to this chapter. 8 digit code- other than elsewhere specified in the heading; neither crushed nor ground