Information for ruling 600011170
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2024
- Expiry date
- 28 Oct 2027
- Commodity code
- 1901200000 (opens in new tab)
- Description
- Product is a dry mix used to make Dosas, a traditional Indian breakfast dish. To use, the mix is mixed with sour curd and water (not included) to form a batter and fried. The dry mix is made from rice flour, black gram flour, refined wheat flour, edible vegetable oil - interesterified (palm oil, palm kernel oil), salt, Sodium bicarbonate, malic acid and fenugreek. Packaged in a 500g pouch.
- Keywords
-
- RICE FLOUR
- PUT UP FOR RETAIL SALE
- MIXTURES
- WHEAT FLOUR
- BLACK GRAM FLOUR
- BAKERS WARES
- 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 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 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 3B - has been used as the rice and wheat flour is considered to be the essential character rather than the black gram dal flour. GIR 5b - has been used to identify the type of packaging as in 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: Chapter note 2 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to 1901 including section (II)