Information for ruling 600012557
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 2004909860 (opens in new tab)
- Description
- Frozen meal. A complete meal for two persons. Containing frozen potato chips in a batter. Marinated chicken breast strips in a batter. Pre-fried onions, green and red peppers (capsicum) vegetables. A special blended sachet of mixed spices and herbs is provided, this is to be sprinkled over the meal to enhance the flavours. The contents of the meal bag is placed on a baking sheet. Oven cooked for 25 minutes. The spice sachet is then sprinkled over the meal, and ready to serve. The contents are frozen, and heat sealed in a 950g poly bag. Then packet as 8 bags to a cardboard box for transport, and retail sale. Containing: Coated Potato Chips: Flours: Starch, Wheat, Rice; Palm Oil*, Yeast Extract, Raising Agents: Diphosphates, Sodium Carbonates; Salt, Sugar, Colour: Paprika Extract; Dextrose, Natural Flavour, Water) Crispy Shredded Chicken: Flours: Wheat, Rice; Starch, Palm Oil*, Modified Starch, Salt, Acidity Regulators: Sodium Citrates, Sodium Carbonates; Raising Agent: Diphosphates; Yeast Extract, Sugar, Dextrose, Colour: Paprika Extract), Fried Vegetables (Onion, Red Pepper, Green Pepper, Palm Oil*), Spice Bag Seasoning: (Spices and Herbs: Cayenne Chilli Powder, Ground Coriander, Garlic Powder, Onion Powder, Ground Pepper, Ground Star Anise, Chopped Parsley, Fennel Powder, Cinnamon Powder; Salt, Sugar, Maltodextrin, Yeast Extract, Fully Refined Soybean Oil; Acidity Regulator: Citric Acid).
- Keywords
-
- POLY BAG
- SPICES AND HERBS
- CHICKEN MEAT
- MIXTURES OF VEGETABLES
- PRE-PREPARED
- DEEP FROZEN
- AS CHIPS (FOOD)
- Justification
- 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 2004: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. GIR 5a Has been used for the packaging: Poly bag inside cardboard boxes for transport. GIR 6 Has been used to classify this product by the terms of heading 200490: Other vegetables and mixtures of vegetables. 8-Digit code 20049098: Other than elsewhere specified. 10-Digit code 2004909860: Products containing meat in a proportion of 3% up to and including 20% by weight. Also classified in accordance with: Heading 2004 Chapter note 1c exclusion. Heading 2004 Chapter note 3. Harmonised System Explanatory Notes (HSEN) to heading 2004.