Information for ruling 600013296
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 290g box of caramel popcorn breaded chicken bites with toffee sauce. The chicken and the sauce are packages separately. The Chicken pouch weighs 240g and is made from Chicken breast fillet 58%, Wheat flour, Fully refined soya bean oil, Sugar, Modified tapioca starch, Water, Popcorn, Fructose, Wheat gluten, Coconut milk powder, Salt, Acidity regulators, Flavourings, Coconut dietary fibre, rice bran oil, Yeast extract, Cinnamon, Yeast, Thickener and Paprika extract. These chicken chunks are brine marinated, coated and then fried. The sauce sachet is 50g and is made from Water, Sugar, Brown sugar, Fully refined soya bean oil, Modified tapioca starch, Salt, Acidity regulator and Flavouring. This sauce has been mixed and fully cooked. 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. GIR 5b - has been used to identify the type of packaging as in a box with the sauce and chicken package 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)