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Information for ruling 600011209

This section is Advance Tariff Ruling

Start date
28 Oct 2024
Expiry date
27 Oct 2027
Description
Frozen whole curry leaves of the Murraya Koenigii variety. The leaves are washed and frozen after harvest at a temperature of -50°C. There are to be used in cooking
Keywords
  • WHOLE
  • FOR COOKING
  • PARTS OF PLANTS
  • FROZEN
  • CURRY LEAVES
  • SPICES AND HERBS
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 0910 - ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. GIR 6 has been used to classify the goods to subheading level 091099 - other spices: other than mixtures referred to in note 1(b) to this chapter. 8 digit code- other than elsewhere specified in the heading; neither crushed nor ground