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Information for ruling 600014476

This section is Advance Tariff Ruling

Start date
17 Dec 2025
Expiry date
16 Dec 2028
Description
Frozen raw chicken wings prepared with brine. These wings have had the tips removed and are separated into drumettes and flats (mid-joints), with each section cut precisely at the joint. The wings consist only of these two portions, ensuring the tips are excluded. Packaged in 2 kg bags, individually quick frozen (IQF), with 6 x 2 kg bags per case.
Keywords
  • CUTS OF MEAT
  • CHICKEN MEAT
  • FROZEN
  • WINGS
  • WITH BONE IN
  • SALTED
  • WATER
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 0207 - Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen GIR 5B has been used identify the type of packaging: 2 kg bags (6 x 2 kg bags per case). GIR 6 has been used to classify this product by the terms of heading 020714 - Cuts and offal, frozen 8 Digit code 02071470 - With bone in; Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 0207