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Information for ruling 600012195

This section is Advance Tariff Ruling

Start date
26 Feb 2025
Expiry date
25 Feb 2028
Description
Frozen flare pig fat. Visceral fat is fat surrounding the kidneys. Free from lean meat and not processed. Packaged in a blue polythene bags inside a fibreboard box.
Keywords
  • FROZEN
  • DOMESTIC SWINE
  • FATS
  • 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 02091090 - Pig fat; Other than subcutaneous pig fat Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Explanatory Notes to Chapter 2 HSENS to heading 0209