Information for ruling 600010316
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2024
- Expiry date
- 15 Apr 2027
- Commodity code
- 1602321990 (opens in new tab)
- Description
- Cooked coated chicken with 100g Buffalo Sauce Sachet Packed in a clear bag then packed into a retail pack with a sachet of sauce. Ingredients: chicken breast, wheat flour, tapioca starch, wheat gluten, buttermilk powder, salt, pepper, thyme, breadcrumbs, rapeseed oil, garlic, yeast, onion powder, sugar, maize starch, paprika, lactic acid, spices, Cayenne peppers, spirit vinegar, water Put up for retail sale
- Keywords
- CHICKEN MEAT MILK POWDER WHEAT STARCH MIXTURES OF SPICES BATTERED AND CRUMBED WHEAT FLOUR
- 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 3b has been used as the chicken content is considered to be the essential character. GIR 5b has been used to identify the type of packaging – Clear bag then packed in printed retail carton, airtight GIR 6 has been used to classify the goods to subheading level 160232 – Of poultry of heading 0105; 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 Harmonised System Explanatory Notes (HSENs) to chapter 16 Harmonised System Explanatory Notes (HSENs) to 1602 refers