Information for ruling 600010313
This section is Advance Tariff Ruling
- Start date
- 01 May 2024
- Expiry date
- 30 Apr 2027
- Commodity code
- 1602509590 (opens in new tab)
- Description
- Beef burger in a white sesame seeded bun with a slice of processed cheese and a sachet of tomato ketchup. Ingredients: burger 44.5% (beef 89%), bread 42.2%, cheese 8.9%, tomato ketchup 4.2% Weight: 191g
- Keywords
-
- TOMATO KETCHUP
- BREAD
- BEEFBURGERS
- FOR HUMAN CONSUMPTION
- PROCESSED 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 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 191g 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