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Information for ruling 600012106

This section is Advance Tariff Ruling

Start date
28 Jan 2025
Expiry date
27 Jan 2028
Description
Cooked smoked maple bacon. Made of pork shoulder. The meat is reformed/packed into containers, cured in brine containing maple syrup and sugar, then cooked and smoked. Diced into pieces size 5x5x5mm. Packed into a blue vacuum pouch then put into a pallet container for commercial sale. Sold ready to eat and should be stored chilled between min: -2°C and max: 5°C.
Keywords
  • COOKED
  • SMOKED
  • SLICED
  • SHOULDERS, MEAT
  • MEAT
  • POTATO STARCH
  • MAPLE SYRUP
  • PORK
  • MEAT AND MEAT PREPARATIONS
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 1602 - Other prepared or preserved meat, meat offal, blood or insects GIR 5B has been used to identify the type of packaging: vacuum pouch and plastic pallet GIR 6 has been used to classify the goods to subheading level 160249 - Other, including mixtures; Of domestic swine; Containing by weight 80% or more of meat or meat offal, of any kind, including fats of any kind or origin 8-digit code 16024919 - Other than elsewhere specified 10-digit code 1602491990 - Other than pork neck, dried in air, seasoned or not, whole, in pieces or thinly sliced; Other than canned pork luncheon meat; pork floss Also classified in accordance with: Chapter 16 Note 2 Chapter 16 Additional Note 2 Harmonised System Explanatory Notes to heading 1602