Information for ruling 600010292
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2024
- Expiry date
- 18 Apr 2027
- Commodity code
- 1602321990 (opens in new tab)
- Description
- Sausage made with chicken meat in a soft white roll with a sachet of mustard and tomato ketchup. sausage 45.8% (chicken 70%), bread 45.8%, mustard 4.8%, tomato ketchup 3.6%
- Keywords
- CHICKEN MEAT TOMATO KETCHUP PROCESSED BREAD FOR HUMAN CONSUMPTION MUSTARD
- 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 sausage is considered to be the essential character GIR 5b has been used to identify the type of packaging – plastic, weight 218g GIR 6 has been used to classify the goods to subheading level 160232 – Of fowls of the species gallus domesticus 8 digit code 16023219 - Containing 57% or more by weight of poultry meat or offal: other than uncooked 10 digit code 1602321990 – Other than canned luncheon meat of chicken; chicken floss; chicken glutinous rice Also classified in accordance with: Chapter note 2 HSEN to 1602