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Information for ruling 600009830

This section is Advance Tariff Ruling

Start date
21 Feb 2024
Expiry date
20 Feb 2027
Description
Chicken Karaage Frozen food product. Pieces of marinated chicken thigh. It is precooked, fried and steamed. Ingredients: Chicken 58.80%, Water, Corn starch, Wheat Flour, Soybean oil, Soy sauce, Ginger, Garlic, Sugar, Salt, Vinegar, Chilli, White pepper, MSG, Sodium Tripolyphosphate, Sodium Bicarbonate Net Weight: 500g
Keywords
  • WHEAT FLOUR
  • PEPPER
  • PRECOOKED
  • FROZEN
  • SOYA BEAN OIL
  • STEAMED
  • PUT UP FOR RETAIL SALE
  • CHICKEN MEAT
  • FRIED
  • VINEGAR
  • CHILLI
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)). 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 6 has been used to classify the goods to subheading level 160232 - Of fowls of the species gallus domesticus; Containing 57% or more by weight of poultry meat or offal 8 Digit Code 16023219 – Other than uncooked 10 Digit Code 1602321990 – Other than elsewhere specified Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1602 refers