Information for ruling 600013295
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2025
- Expiry date
- 17 Jul 2028
- Commodity code
- 1602321990 (opens in new tab)
- Description
- Product is a box of sesame chicken popcorn in a Tennessee glaze. The box weighs in total 330g and contains 250g of chicken popcorn, a 75g sachet of sauce and 5g sachet of sesame seeds. The chicken is made from Chicken breast fillet 57%, Wheat flour, Fully refined soybean oil, Water, Modified tapioca starch, Dextrose, Corn starch, Wheat gluten, Salt, Acidity regulators, Garlic powder and Yeast. The chicken chinks are brine marinated, coated and then fried. The sauce is made from Water, Sugar, Modified tapioca starch, Soya sauce, White vinegar, Fully refined soya bean oil, Colours, Salt , Dried chilli, Flavourings, Garlic powder and Acidity regulator. The sauce is mixed and fully cooked. The sesame seed sachet is just roasted sesame seeds. The product is imported frozen and will need reheating to hit a core temperature of at least 65°C before being consumed.
- Keywords
-
- SAUCES
- WHEAT FLOUR
- FROZEN
- BATTERED AND CRUMBED
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- SEASONED
- CHICKEN MEAT
- FRIED
- 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 of 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 1602 - Other prepared or preserved meat, meat offal, blood or insects GIR 3B - has been used as the chicken is considered to be the essential character not the sauce or sesame seeds. GIR 5b - has been used to identify the type of packaging as in a box with the sesame seeds and sauce packaged separately. GIR 6 - has been used to classify the goods to subheading level 160232 Of poultry of heading 0105; Of fowls of the species gallus domesticus 8 Digit Code 16023219 Containing 57% or more by weight or poultry meat or offal; Other than uncooked 10 Digit Code 1602321990 Other than canned luncheon meat or chicken; chicken floss; chicken glutinous rice. Also classified in accordance with: Chapter note 2 to chapter 16 The Harmonized System Explanatory Notes (HSENs) to chapter 16 The Harmonized System Explanatory Notes (HSENs) to 1602 including notes (3)