Information for ruling 600002494
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2023
- Expiry date
- 02 Feb 2026
- Commodity code
- 1602909100 (opens in new tab)
- Description
- Meat Samosa with a spiced minced mutton and vegetable filling wrapped in a thin crispy pastry. It is triangular in shape and weighs 33 grams. The samosas are deep frozen and packaged in a plastic bag within a cardboard box and wooden pallet.
- Keywords
-
- MIXTURES OF SPICES
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- DEEP FROZEN
- MINCED MEAT
- 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 (GIRS): GIR 1 has been used to classify the product by the terms of Heading 1602 - Other prepared or preserved meat, meat offal, blood or insects GIR 5 (B) has been used to identify the type of packaging – Plastic bag, within a cardboard box and wooden pallet GIR 6 has been used to classify the goods to Subheading level 160290 - Other, including preparations of blood of any animal 8 Digit Code: 16029091 - Other than preparations of blood of any animal; Other than of game or rabbit; Other than containing meat or meat offal of domestic swine; Other than containing bovine meat or offal; Of sheep Also classified in accordance with: Chapter Note 2 to Chapter 16 Harmonised System Explanatory Notes (HSEN)s to Heading 1602