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Information for ruling 600015167

This section is Advance Tariff Ruling

Start date
03 Mar 2026
Expiry date
02 Mar 2029
Description
Cheeseburger Flame grilled beef burger with American mustard sauce and a slice of melted mature Cheddar cheese. Served in a rustic Vienna roll. Ingredients: Vienna roll, Beefburger 41.3%, Cheddar Cheese, American Mustard Bechamel Sauce.
Keywords
  • FOR HUMAN CONSUMPTION
  • CHEESE
  • FOOD PREPARATION
  • BREAD ROLLS
  • BEEFBURGERS
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 GIR3b has been used as the burger is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 160250 - Of bovine animals 8 Digit Code 16025095 Other than Corned beef, in airtight containers 10 Digit Code 1602509590 – Other than Canned beef luncheon meat; samosa of grounded beef Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1602 (5)