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Information for ruling 600011377

This section is Advance Tariff Ruling

Start date
28 Oct 2024
Expiry date
27 Oct 2027
Description
Lemon rice powder that weighs 100g. This product is a powdered mix to flavour rice and is packed in sealed pouches with dry ingredients. To prepare, just add oil to a pan and heat, add the pouch contents to the pan, heat then add precooked rice, mix well and serve. Contains the following ingredients: salt, peanuts, bengalgram dal. Lemon premix: maltodextrion, citric acid, tartaric acid, lemon juice powder, anticaking agent, emulsifier, thickener. Sugar, blackgram dal, mustard, dry ginger, palm oil, cumin, citric acid, turmeric powder, dried curry leaves, dried chilli, anticaking agent silica, lemon extract oil, coriander, black pepper, asafoetida. This is of Indian origin put up for retail sale.
Keywords
  • CUMIN
  • GINGER
  • AS POWDER
  • LEMONS
  • FOOD PREPARATION
  • MIXED SEASONING
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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 2103 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 210390 – Other than elsewhere specified 8 digit code 21039090 - Other than elsewhere specified 10 digit code 2103909089 – Other than containing tomato; Other than monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Chapter 22 note 1 Harmonised System Explanatory Notes (HSENs) to heading 2103 note (A)