Information for ruling 600009233
This section is Advance Tariff Ruling
- Start date
- 24 Nov 2023
- Expiry date
- 23 Nov 2026
- Commodity code
- 0406902190 (opens in new tab)
- Description
- Rollitos. These is a ready to eat food preparation made from chilli cheddar 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: Chilli Cheddar Cheese: Cows milk Salt Crushed red chillies Red Peppers Microbial rennet Cultures Chorizo: Pork Salt Lactose (milk) Paprika Cayenne Pepper Dextrose Garlic Potassium Chloride Sodium Erythorbate Beetroot Concentrate Sodium Nitrate Lactic starter culture
- 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 3b has been used as the cheese element of this product is the essential character, it forms the highest percentage ingredient of the item. GIR 6 Has been used to classify this product by the terms of heading 040690: Other cheese 8 Digit code 04069021: Cheddar 10 Digit code 0406902190:Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 0406