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Information for ruling 600009293

This section is Advance Tariff Ruling

Start date
29 Nov 2023
Expiry date
28 Nov 2026
Description
Rollitos. These is a ready to eat food preparation made from gouda cheese wrapped in slices of Serrano ham. 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 Serrano Ham: Pork Leg Salt Nitrifying salt costa paprika serrano Salt Sodium Nitrite Sodium Ascorbate Potassium Nitrate
Keywords
  • HAMS
  • PUT UP FOR RETAIL SALE
  • MEAT OF SWINE
  • CHEESE
  • 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 1602: Other pre-pared or preserved meat, meat offal, blood or insects GIR 6 Has been used to classify this product by the terms of heading 160241: Of swine, hams and cuts thereof 8 Digit code 16024110: Of domestic swine 10 Digit code 1602411090: Other than various types of chilled hams Also classified in accordance with: Chapter note 2 to chapter 16 Additional note 2 to chapter 16 Harmonised System Explanatory Notes to heading 1602