Information for ruling 600012192
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2025
- Expiry date
- 25 Feb 2028
- Commodity code
- 0209101100 (opens in new tab)
- Description
- Frozen cutting fat removed from overweight pigs. It is the adipose layer found under the skin (anywhere within the body: should, leg, or middle). Free from lean meat and not processed. Packaged in a blue polythene bags inside a fibreboard box.
- Keywords
-
- PIGS
- FROZEN
- SUBCUTANEOUS PIG FAT
- DOMESTIC SWINE
- ANIMAL FATS
- PIG FAT
- 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 0209 - Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked GIR 5B has been used to identify the type of packaging. Polythene bags and box GIR 6 has been used to classify the goods to subheading level 020910 - Of pigs 8 Digit Code 02091011 - Subcutaneous pig fat; Fresh, chilled, frozen, salted or in brine Also classified in accordance with: Chapter 2 Additional Chapter Note 2(D) Harmonised System Explanatory Notes (HSENs) General Explanatory Notes to Chapter 2 HSENS to heading 0209