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Information for ruling 600008653

This section is Advance Tariff Ruling

Start date
13 Sep 2023
Expiry date
12 Sep 2026
Description
A 1 kg pack of Frozen skinless and boneless chicken breasts in brine. Ingredients: Chicken Breast Brine Packaged in outer cartons of 12 x 1kg packs.
Keywords
  • CHICKEN MEAT
  • FROZEN
  • FILLETED
  • BREASTS, MEAT
  • IN BRINE
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 0207 – Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen GIR 5(b) has been used to identify packaging - an outer containing 12 x 1kg packs. GIR 6 has been used to classify the goods to subheading level 020714 – of fowls of the species gallus domesticus, cuts and offal frozen 10-Digit Code: 0207141000 – cuts, boneless Also classified in accordance with the HSEN to 0207