Information for ruling 600014244
This section is Advance Tariff Ruling
- Start date
- 05 Nov 2025
- Expiry date
- 04 Nov 2028
- Commodity code
- 1604142100 (opens in new tab)
- Description
- Tuna Salad Contains Tuna with soybeans, chickpeas, lentils, quinoa, grilled aubergines, with an extra virgin olive oil dressing The product is packed in a aluminium cup and then sealed
- Keywords
-
- TUNA
- LENTILS
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- CHICKPEAS
- SALAD
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR3b has been used as the tuna is considered to be the essential character GIR 5b has been used to identify the type of packaging – in a aluminium cup and then sealed GIR 6 has been used to classify the goods to subheading level 160414 – Tunas, skipjack tuna and bonito (sarda spp.) 8 digit code 16041421 - Tunas and skipjack tuna; Skipjack tuna; In vegetable oil Also classified in accordance with: Chapter 16 note 2 HSEN to chapter 16