Information for ruling 600009232
This section is Advance Tariff Ruling
- Start date
- 05 Jan 2024
- Expiry date
- 04 Jan 2027
- Commodity code
- 0406909900 (opens in new tab)
- Description
- Rollitos. These is a ready to eat food preparation made from gouda cheese wrapped in slices of chorizo. The product is packed in a plastic tray and heat sealed with a film lid. There are 8 rollitos to each 80g pack. Ingredients: Gouda Cheese : Cows milk Salt Calcium chloride Microbial rennet Starter culture Chorizo : Pork Salt Paprika Dextrose Garlic Rosemary Extract Sodium Nitrate Lactic starter culture Water loss
- Keywords
-
- CHEESE
- MEAT
- CHORIZO
- FOOD PREPARATION
- READY TO EAT
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0406: Cheese and curd GIR 6 Has been used to classify this product by the terms of heading 040690: Other cheese 8 Digit code 04069099: Other than of a fat content, by weight, not exceeding 40% and a water content, by weight, in the non-fatty matter Also classified in accordance with: Harmonised System Explanatory Notes to heading 0406