Information for ruling 600010288
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2024
- Expiry date
- 18 Apr 2027
- Commodity code
- 1602509590 (opens in new tab)
- Description
- Beef burger in a white sesame bun with a slice of processed cheese and a sachet of burger sauce. Ingredients: burger 42.3% (beef 86%), bread 40.3%, cheese 10%, sauce 7.4%
- Keywords
- PROCESSED CHEESE SAUCES COOKED BREAD FOR HUMAN CONSUMPTION BEEFBURGERS
- 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 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 GIR3b has been used as the burger is considered to be the essential character GIR 5b has been used to identify the type of packaging – plastic, weight 201g GIR 6 has been used to classify the goods to subheading level 160250 – Of bovine animals 8 digit code 16025095 - Other than corned beef, in airtight containers 10 digit code 1602509590 – Other than canned beef luncheon meat; samosa of grounded beef Also classified in accordance with: Chapter 16 note 2 HSEN to 1602