Information for ruling 600011782
This section is Advance Tariff Ruling
- Start date
- 23 Dec 2024
- Expiry date
- 22 Dec 2027
- Commodity code
- 2004909810 (opens in new tab)
- Description
- Product is a retail ready pouch of tempura vegetables. This mix is made up of butternut squash, carrots, broccoli and green beans coated in a tempura batter made from tapioca starch, cornflour, wheat flour, water, salt, sodium bicarbonate, emulsifier, turmeric powder and sunflower oil. Product is fried then sold and shipped frozen and will need to be cooked again before consuming.
- Keywords
-
- FRIED
- FROZEN
- MIXTURES OF VEGETABLES
- BROCCOLI
- PUT UP FOR RETAIL SALE
- GREEN BEANS
- CARROTS
- BATTERED
- WHEAT FLOUR
- VEGETABLES
- 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 of 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 2004 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other GIR 3B - has been used as the vegetablea are considered to be the essential character bather than ythe batter. GIR 5b - has been used to identify the type of packaging as in a retail ready puouch 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 note 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2004