Information for ruling 600009753
This section is Advance Tariff Ruling
- Start date
- 10 Jun 2024
- Expiry date
- 09 Jun 2027
- Commodity code
- 1602323090 (opens in new tab)
- Description
- The product is a meal kit that is provided to airlines to serve to their customers during their travels, The meal kit consist of various items, including a main course of chicken nuggets and mash, balsamic and olive oil dressing, soft bread roll, spread, raspberry gelee pot, crisps, bread sticks, brownie and cutlery. The meal kit is packaged in a sealed carton box. The meal kit is sold to the airlines as a single product for consumption. The product is frozen. The product is packaged 24 meals per cardboard; 24 cardboards per pallet; 576 meals per pallet the gross weight cardboard: 9,1 kg and the gross weight pallet: 242,9 kg.
- Keywords
-
- COOKED
- CHICKEN MEAT
- FROZEN
- FOOD PREPARATION
- SETS
- BREAD ROLLS
- CHILLED
- 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: 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 prepared or preserved meat, meat offal, blood or insects GIR 3B - has been used as the cooked chicken is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as cartons 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 - 16023230: containing 25% or more but less than 57% by weight of poultry meat or offal. 10-digit code 1602323090 - Other than canned luncheon meat of chicken; Chicken floss; Chicken glutinous rice Also classified in accordance with: Chapter Note 2 to chapter 16. Harmonised System Explanatory Notes (HSEN)s to heading 1602 (1)