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Information for ruling 600013418

This section is Advance Tariff Ruling

Start date
20 Aug 2025
Expiry date
19 Aug 2028
Description
The product is 220g of barbecue chicken bites. They are made of over 57% of chicken, which is breaded and frozen. The cooking instructions state that the product should be cooked for 12 minutes at 180 degrees from frozen. Packaged in a plastic bag and placed in a cardboard box. Process: raw material; vacuum tumbling, predusting, batter, breader, frying, oven, freezing, bag packing. Ingredients: Chicken breast fillet, wheat flour, fully refined soya bean oil, water, modified tapioca starch, sugar fructose, onion powder, garlic powder, salt, corn starch, cumin powder, acidity regulators: sodium carbonates, citric acid; tomato powder, ground black pepper, smoked maltodextrin, flavourings, yeast extract, raising agents: diphosphates, sodium carbonates; cayenne pepper powder, yeast, paprika powder, paprika extract, thickener: xanthan gum; maltodextrin.
Keywords
  • COOKED
  • WHEAT FLOUR
  • CHICKEN MEAT
  • FROZEN
  • BREADING (COATED WITH BREADCRUMBS)
  • FOR HUMAN CONSUMPTION
  • PUT UP FOR RETAIL SALE
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 1602: Other pre-pared or preserved meat, meat offal, blood or insects GIR 5B - has been used to identify the type of packaging: In a plastic bag and cardboard box GIR 6 - has been used to classify this product by the terms of heading 160232: Of poultry of heading 0105, of fowls of the species gallus domesticus 8 Digit code - 16023219: Containing 57% or more by weight of poultry meat or offal, other than uncooked 10 Digit code - 1602321990: Other than canned luncheon meat of chicken; chicken floss; chicken glutinous rice Also classified in accordance with: Chapter 16 to heading 1602 Chapter note 2 Harmonised System Explanatory Note (HSENS) to heading 1602 (5)