Spicy sambar powder 200g. This product is an Indian curry powder and is packed in sealed pouches. Ingredients: coriander, rice, cumin, red chilli, fenugreek, cinnamon. This is of Indian origin put up for retail sale.
Keywords
RICE
CUMIN
CURRY
CORIANDER
MIXTURES OF SPICES
RED CHILLI POWDER
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:
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 packaging: Packed in pouches
GIR 6 Has been used to classify this product by the terms of heading 210390: Other than elsewhere specified
8 Digit code 21039090: Other than elsewhere specified
10 Digit code 2103909089: Other than containing tomato; other than containing monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate
Also classified in accordance with:
Harmonised System Explanatory Notes (HSENs) to heading 2103 (A)
World Customs Opinion to 210390 paragraph 5 & 6