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Information for ruling 600007670

This section is Advance Tariff Ruling

Start date
26 Jul 2023
Expiry date
25 Jul 2026
Description
British Beef Patty British Beef 100% Round, circular beef patty for the food industry. Without seasoning, Uncooked and frozen individually
Keywords
  • FROZEN
  • BEEF PATTY
  • DEEP FROZEN
  • UNCOOKED
  • WITHOUT 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)). GIR 1 has been used to classify this product by the terms of heading 0202 - Meat of bovine animals, frozen GIR 6 has been used to classify the goods to subheading level 020230 - Boneless 8 Digit Code 02023090 - Other 10 Digit Code 0202309090- Other than elsewhere specified within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 2 Harmonised System Explanatory Notes (HSENs) to 0202 refers