Information for ruling 600011141
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2024
- Expiry date
- 15 Aug 2027
- Commodity code
- 0207149900 (opens in new tab)
- Description
- Product is a 500g plastic container of frozen hen ovaries. They are from the fowl of the species Gallus Domesticus. The ovaries are removed whole at the same time as removing the heart. Product is considered offal. Intended for human consumption after boiling or frying.
- Keywords
-
- EDIBLE MEAT OFFAL
- CHICKEN MEAT
- FOR HUMAN CONSUMPTION
- FROZEN
- 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 of 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 0207 - Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen GIR 5b - has been used to identify the type of packaging as in a 500g plastic container frozen. GIR 6 - has been used to classify the goods to subheading level 020714 Of the fowls of the species gallus domesticus; Cuts and offal, frozen 8 Digit Code 02071499 Offal; Other than livers. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 0207