Skip to main content
Back

Information for ruling 600012080

This section is Advance Tariff Ruling

Start date
21 Jan 2025
Expiry date
20 Jan 2028
Description
Frozen chicken fillet. Boneless, skinless raw chicken breast fillet with added water, salt and corn starch. Packaged in a blue vacuum sealed bag and placed in a cardboard box.
Keywords
  • CHICKEN MEAT
  • FROZEN
  • BREASTS, MEAT
  • WITH SALT
  • OF WATER
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 0207 – Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen GIR 5(b) has been used to identify packaging GIR 6 has been used to classify the goods to subheading level 020714 – of fowls of the species gallus domesticus, cuts and offal frozen 10-Digit Code: 0207141000 – cuts, boneless Also classified in accordance with the HSEN to 0207