Information for ruling 600010202
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2024
- Expiry date
- 03 Apr 2027
- Commodity code
- 1602398510 (opens in new tab)
- Description
- A ready meal comprising of shredded duck, pancake and hoisin sauce. Packaged weight 230grams. Ingredients: Frozen shredded duck Pancake made from wheat flour, water, oil and starch. Hoisin sauce
- Keywords
-
- POULTRY MEAT
- PANCAKES
- FOOD PREPARATION
- READY TO SERVE MEAL WITH MEAT
- SAUCES
- DUCK MEAT
- 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 160239: Of poultry of heading 0105, other than of turkeys, other than of fowls of the species gallus domesticus 8 Digit code 16023985: Other than containing 57% or more by weight of poultry meat or offal 10 Digit code 1602398510: Processed meat, containing 25% or more by weight of poultry meat or offal Also classified in accordance with: Note 2 to chapter 16 Harmonised System Explanatory Notes to heading 1602