Information for ruling 600011186
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2024
- Expiry date
- 18 Nov 2027
- Commodity code
- 2005590000 (opens in new tab)
- Description
- Product is a dry mix used to make Vadas, a traditional Indian breakfast dish. To use, the mix is mixed with water (not included) to form a dough, shape and deep fry. The dry mix is made from black gram splits, wheat flour, edible vegetable oil - interesterified (palm oil, palm kernel oil), rice flour, salt, bengal gram flour, Sodium bicarbonate, malic acid, asafoetida and silicon dioxide. The blackgram is fine granules of deshelled splits. Packaged in a 200g or a 500g pouch.
- Keywords
-
- PUT UP FOR RETAIL SALE
- MIXTURES
- BEANS
- PREPARED
- BLACK GRAM FLOUR
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 3B - has been used as the black gram is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a 200g or a 500g pouch. GIR 6 - has been used to classify the goods to subheading level 200559 Beans (vigna spp., Phaseolus spp.); Other than beans, shelled. Also classified in accordance with: Chapter note 3 to chapter 20 Chapter note 2b to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 2005