Information for ruling 600010310
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 1602321990 (opens in new tab)
- Description
- 2 Burgers made with mechanically separated chicken meat in a white sesame seeded bun with a sachet of pepper sauce Ingredients: burger 44% (chicken 83%), bread 44%, pepper sauce 12% Weight: 125g per portion, 250g total
- Keywords
- BREAD CHICKEN MEAT SAUCES FOR HUMAN CONSUMPTION
- 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 container, weight 250g 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 16 note 2 HSEN to 1602