Information for ruling 600010293
This section is Advance Tariff Ruling
- Start date
- 01 May 2024
- Expiry date
- 30 Apr 2027
- Commodity code
- 1602509590 (opens in new tab)
- Description
- Frozen cooked beef burger Burger weight: 56g Ingredients: Beef, water, fat, pea flour, seasoning (salt, yeast extract, onion powder, aroma identical to natural meat), salt, antioxidant E316 Packaging: sealed polyethylene plastic bag (4kg) and cardboard box 12kg
- Keywords
- BEEFBURGERS FROZEN FOR HUMAN CONSUMPTION PROCESSED
- 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 GIR 5b has been used to identify the type of packaging – sealed polyethylene plastic bag (4kg) and cardboard box 12kg 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