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Information for ruling 600012098

This section is Advance Tariff Ruling

Start date
28 Jan 2025
Expiry date
27 Jan 2028
Description
Rindless and boneless streaky pork bacon. Made from pork belly and the subcutaneous fat and rind are removed. Belly sides are dry cured then cold smoked and sliced. Dry cure includes a total salt content by weight of more than 1.2%. The salting cures the meat into bacon and ensures the long-term preservation. Packed in blue liner - 2 stacks in a box, each stack to be 5 X 4 layers then frozen. Net weight total 2.72kg.
Keywords
  • BACON
  • MEAT OF SWINE
  • MEAT
  • FROZEN
  • SALTED
  • EDIBLE
  • IN BRINE
  • PORK
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)). GIR 1 has been used to classify this product by the terms of heading 0210 - Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal GIR 5B has been used to identify the type of packaging: liners and box GIR 6 has been used to classify the goods to subheading level 021019 - Meat of swine; Other than hams, shoulders and cuts thereof, with bone in; Other than bellies (streaky) and cuts thereof 8-digit code 02101950 - Other; Of domestic swine; Salted or in brine 10-digit code 0210195090 - Other than hams, in brine, enclosed in a bladder or in an artificial gut Also classified in accordance with: Chapter 2 Additional Note 7 Harmonised System General Explanatory Notes to heading 0210