&&The “Curry Up Base Gravy” is a food preparation, in the form of a paste, used to flavour various dishes. It is 100% vegetarian and is available in seven flavours: Ambur Biriyani (B11), Pepper Chukka (B22), Chettinad Chicken (B23), Prawn Fry (B31), Fish Curry (B41), Dindigul Biriyani (B61) and Karaikudi Chicken (B71). Each flavour consists of varying quantities of the following ingredients: garlic, green chilli, red chilli, ginger, coriander leaves, mint leaves, fennel, coriander, cumin, turmeric, clove, cinnamon, cardamom, nutmeg, star anise, black stone flower, onion, tomato, oil and salt. It is intended to be cooked with meat, vegetables, rice etc. and water and is packaged for retail sale in 200-gram, hermetically sealed pouches.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2103.90.20.00 as a mixed condiment or mixed seasoning. This tariff classification number is correct.&&&&Heading 21.03 provides for, inter alia, mixed condiments and mixed seasonings. The explanatory notes to this heading state, in part, “this heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.).” Departmental Memorandum D10-14-35, The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings, defines seasonings as “compounds, containing one or more spices, or spice extractives, when added to food, either during its manufacture or in its preparation, before it is served, enhances the natural flavour of the food and thereby increases its acceptance by the consumer.” The Curry Up base gravy is a mixed seasoning, which is added to food during its preparation to enhance the flavour of the food; as such, it is classified under Subheading 2103.90.