Information for ruling 600008054
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 0406909290 (opens in new tab)
- Description
- raclette cheese Ingredients Cow milk, Salt, Lactic and maturing ferments and culture microbial enzyme preservative: natamycin (E235) Fat Content in final product: 28% Dry Matter: 53% Water content: 47% Non-Fatty matter: 72% Water in Non-fatty matter 65% Packaged in plastic film
- Keywords
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- CHEESE
- COWS MILK
- RIPENED
- CULTURES OF MICROORGANISMS
- 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 5b has been used to identify the type of packaging – in plastic film GIR 6 has been used to classify the goods to subheading level 040690 – Other cheese 8 digit code 04069092 - Other than for processing; Of a fat content, by weight, not exceeding 40% and a water content, by weight, in the non-fatty matter exceeding 47% but not exceeding 72%; Other cheese, of a water content, by weight, in the non-fatty matter exceeding 62% but not exceeding 72% 10 digit code 0406909290 – Other than Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg