Information for ruling 600007872
This section is Advance Tariff Ruling
- Start date
- 12 Sep 2023
- Expiry date
- 11 Sep 2026
- Commodity code
- 0406909900 (opens in new tab)
- Description
- Frozen cheese bites consisting of mozzarella and cheddar cheese, coated in gluten free breadcrumbs. Ingredients include: Parsley, methocel, rice flakes, rapseed oil, full fat cream cheese, gluten free crumb, gluten free batter, water, cheddar cheese and mozzarella. Packaged in 1kg bags with 12 bags per box.
- Keywords
-
- CHEESE
- COATED
- FROZEN
- BREADING (COATED WITH BREADCRUMBS)
- CREAM CHEESE
- MOZZARELLA
- CHEDDAR
- 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: GIR 1 has been used to classify this product by the terms of heading 0406 - cheese and curd. GIR 3b has been used to classify this product under 0406 by terms of essential character. GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 040690 - other than elsewhere specified 8 digit code 04069099 as ‘other than elsewhere specified’ Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to chapter 0406 Note (6) paragraph 3