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Information for ruling 600013670

This section is Advance Tariff Ruling

Start date
10 Sep 2025
Expiry date
09 Sep 2028
Description
Frozen uncooked patty. Ingredients include beef trimming, salt and natural flavour. Packed sealed polyethylene bags and cardboard boxes. Weight: 4.3 kg.
Keywords
  • BEEF
  • FROZEN
  • BEEFBURGERS
  • SALTED
  • BOVINE ANIMALS
  • UNCOOKED
  • RAW
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 prepared or preserved meat, meat offal, blood or insects GIR 5B has been used to identify the type of packaging: polyethylene bags and cardboard boxes GIR 6 has been used to classify this product by the terms of heading 160250 - Of bovine animals 8- digit code 16025010 - Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 10- digit code 1602501090 - Other than canned beef luncheon meat; samosa of grounded beef Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1602