Information for ruling 600013064
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 0207141000 (opens in new tab)
- Description
- Frozen skinless and boneless chicken breasts. Ingredients: half breast, corn starch, water and a small amount of salt. Packaged in 6 x 2,10kg vacuum polybags.
- 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 0207 – Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen GIR 5(b) has been used to identify packaging GIR 6 has been used to classify the goods to subheading level 020714 – of fowls of the species gallus domesticus, cuts and offal frozen 8-Digit Code: 02071410 – cuts; boneless Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) – General notes to Chapter 2 Harmonised System Explanatory Notes (HSENs) to Heading 0207