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Information for ruling 600011772

This section is Advance Tariff Ruling

Start date
26 Nov 2024
Expiry date
25 Nov 2027
Description
Meat and cheese platter Product is a ready to eat platter with a selection of Italian charcuterie and cheese (Antipasti). The platter contains – 1/3 Provola (cheese), 1/3 Milano (salami), 1/3 coppa (air dried Pork neck). Milano Salami 66.7G - Lightly seasoned Italian dry cured pork salami, Coppa 66.7G - Italian dry cured seasoned pork, Provola affumicata 66.7G - Smoked semi-hard Italian cheese with smoke flavouring. The platter has a total weight of 200G, it is packed in heat sealed tray. Each pack contains 4 servings.
Keywords
  • UNCOOKED SAUSAGES
  • MILANO
  • DRIED PORK NECK
  • ANTIPASTI
  • FOR HUMAN CONSUMPTION
  • PUT UP FOR RETAIL SALE
  • PORK
  • AIR CURED
  • READY TO EAT
  • PROVOLA
  • SETS
  • FOOD PLATTER
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 1601 - Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products GIR 3b has been used as the sausages, (dry cured, seasoned pork), is considered to be the essential character. GIR 5 b has been used to identify the type of packaging - heat sealed tray 200g. 8 Digit Code 16010091 - Sausages, dry or for spreading, uncooked 10 Digit Code 1601009110 – Other; Of animals of headings 0101 to 0104, excluding wild boars Also classified in accordance with: Chapter 2 Additional Note 5 Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1601 refers Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 2 refers