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Information for ruling 600010298

This section is Advance Tariff Ruling

Start date
10 Jun 2024
Expiry date
09 Jun 2027
Description
5 cheese in the middle koftas. They are made from the following ingredients: Meat Mix (Pork , Beef, Mutton), Cheddar Cheese And Chilli Filling (Cheddar Cheese (Full Cream Milk, Water, Milk Whey, Lactic Acid, Salt), Onion Powder, Flavour Enhancer: Monosodium Glutamate; Thickener: Xanthan Gum; Spice Extracts, Chipotle Chilli, Dried Oregano, Cayenne Pepper Powder, Dried Marjoram, Tomato Paste, Red Wine Vinegar, Colour: Paprika Extract; Sugar, Corn Oil, Modified Corn Starch, Salt, Yeast Extract, Dried Garlic, Emulsifier: E473; Preservative: Potassium Sorbate; Antioxidant: Calcium disodium ethylene diamine tetra-acetate), Water, Dried Onion, Salt, Coriander Powder, Breadcrumbs (Wheat Flour, Salt, Raising Agent: Ammonium Carbonates), Wheat Fibre, Acidity Regulators: Sodium Acetates, Sodium Citrates; Antioxidants: Sodium Ascorbate, Ascorbic Acid; Corn Starch, Soya Extract, Wheat Dextrose, Egg White Powder. The product is pre-cooked then frozen. It will have to be cooked before consumption. It is packaged within modified atmosphere packaging.
Keywords
  • SPICES AND HERBS
  • FROZEN
  • LAMB MEAT
  • PORK
  • BEEF
  • COOKED
  • PRECOOKED
  • CHEESE
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: 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 prepared or preserved meat, meat offal, blood or insects GIR 3C has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5b has been used to identify the type of packaging – plastic containers GIR 6 has been used to classify the goods to subheading level 160250 - Of bovine animals 8 Digit code 16025095- other than uncooked; mixtures of cooked meat or offal and uncooked meat or offal; 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 Note 1 to Chapter 16 Chapter Note 2 to Chapter 16 Harmonized System Explanatory Notes (HSENS) to heading 16 Harmonized System Explanatory Notes (HSENS) to heading 1602