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