Information for ruling 600010759
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 0406303100 (opens in new tab)
- Description
- Cheese. This is flavoured with chilli. The product can be pan fried or grilled. The production involves a double cooking process to increase firmness and the characteristic dense texture of the cheese. The item is vacuum packed and weighs 700g.
- 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)) 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 0406:Cheese and curd GIR 6 has been used to classify this product by the terms of heading 040630: Processed cheese, not grated or powdered 8 Digit code 04063031: Of a fat content, by weight, not exceeding 36% and of a fat content, by weight, in the dry matter, not exceeding 48% Also classified in accordance with: Harmonised System Explanatory Notes to heading 0406