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Information for ruling 600014236

This section is Advance Tariff Ruling

Start date
18 Dec 2025
Expiry date
17 Dec 2028
Description
Rice dish. Ambient meal of pre-cooked rice curry, aimed at babies and toddlers, aged 12 months plus. A ready to eat heat and serve meal of organic ingredients containing: Organic cooked rice (water, organic rice), Organic curry sauce (water, organic coconut milk, organic tomato puree, organic cornflour, organic coriander, organic cumin, organic garlic, organic turmeric), Organic peas, Organic chicken, Organic onions, Organic butternut squash, Organic mangoes. Served as a 200gm portion in a poly dish with a heat-sealed film lid, for retail sale.
Keywords
  • CHICKEN MEAT
  • FOOD PREPARATIONS
  • PUT UP FOR RETAIL SALE
  • INFANT FOODS
  • MIXED VEGETABLES
  • READY TO SERVE MEAL WITH VEGETABLE
  • CURRY
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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. GIR 5b has been used to identify the type of packaging – Poly dish with a heat-sealed film lid. GIR 6 has been used to classify the goods to subheading level 200599 - Other vegetables and mixtures of vegetables; other than bamboo shoots. 8 Digit Code 20059950 - Mixtures of vegetables. 10 Digit Code 2005995090 - other than powdered preparations, whether or not containing added sugar, other sweetening matter or starch. Also classified in accordance with: Heading 2005 Chapter Note 3. Harmonised System Explanatory Notes (HSENs) to 2005.