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Information for ruling 600008076

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
10 Mini Chicken Donut cooked and frozen Ingredients: Chicken Breast (59%), Soya Bean Oil, Wheat Flour, Water, Modified Tapioca Starch, Potato Fibre, Wheat Gluten, Salt, Stabilisers: Triphosphates, Diphosphates; Garlic Powder, Cornflour, Corn Starch, Raising Agents: Diphosphates, Sodium Carbonates; Dextrose, Ground Black Pepper, Yeast Extract, Star Anise, Dried Orange Peel, Colour: Paprika Extract. Packaging: Clear bag then packed in printed retail carton, airtight
Keywords
  • COOKED
  • WHEAT FLOUR
  • CHICKEN MEAT
  • FROZEN
  • SOYA BEAN OIL
  • FOR HUMAN CONSUMPTION
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 1602 - Other prepared or preserved meat, meat offal, blood or insects GIR 5b has been used to identify the type of packaging – Clear bag then packed in printed retail carton, airtight GIR 6 has been used to classify the goods to subheading level 160232 – Of poultry of heading 0105; Of fowls of the species Gallus domesticus 8 digit code 16023219 - Containing 57% or more by weight of poultry meat or offal; Other than uncooked 10 digit code 1602321990 – Other than canned luncheon meat of chicken; Chicken floss; Chicken Glutinous rice Also classified in accordance with: Chapter 16 note 2 HSEN to chapter 16 HSEN to 1602