Information for ruling 600013299
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2025
- Expiry date
- 18 Sep 2028
- Commodity code
- 2004909810 (opens in new tab)
- Description
- Product is a box of 80 frozen items that make up an Indian platter. The entire thing weighs 1.2kg and includes 30 approx. onion bhajis totalling 450g, 30 approx. saag aloo pakoras totalling 450g and 20 approx. vegetable samosas totalling 300g. The onion bhajis are made from Onion, Gram flour, Cotton seed oil, Salt, Coriander powder, Red chilli powder, Ground cumin seed, Turmeric powder, Raising agent: sodium carbonates , Green cardamom powder, Ground black pepper and Clove powder. The saag aloo pakora are made from Potato, Gram flour, Spinach, Onion, Cotton seed oil, Rice flour, Garlic paste, Green chilli paste, Lemon juice, Ginger paste, Spices, Chat masala, Salt, Cumin seeds, Garam masala and sodium carbonate. The vegetable samosas are made from Vegetables (potato, tomato, carrot, peas, cauliflower, onions, spinach, french beans, coriander leaf, curry leaf), Wheat flour, Cotton seed oil, Water, Garlic paste, Corn starch, Sal, Ginger paste, Sugar, Coriander powder, Curry powder, Ground cumin seed and Garam masala. All components are precooked by frying before being frozen and will need to be reheated until they hit a core temperature of at least 65°C before human consumption. Packaged in a plastic bag within a retail outer box.
- Keywords
-
- FRIED
- FROZEN
- FOOD PREPARATIONS
- MIXTURES OF VEGETABLES
- PUT UP FOR RETAIL SALE
- FOOD PLATTER
- ONION BHAJI
- POTATOES
- VEGETABLES
- SAMOSA
- 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 than products of heading 2006. GIR 3B - has been used as the vegetables are considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a plastic bag in a outer cardboard box 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