Information for ruling 600015169
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2026
- Expiry date
- 02 Mar 2029
- Commodity code
- 1602495000 (opens in new tab)
- Description
- Ham & Cheese Croissant for human consumption. Delicately smoked tender sliced ham with tangy mature Cheddar Cheese in a rich, flaky all butter croissant. Ingredients: Butter Croissant, Smoked Ham 25.2%, Cheddar Cheese.
- Keywords
-
- HAMS
- CROISSANTS
- FOR HUMAN CONSUMPTION
- CHEESE
- FOOD PREPARATION
- 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 3b has been used as the ham is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 160249 – Of swine; Other, including mixtures 8 Digit Code 16024950 - Containing by weight less than 40% of meat or meat offal, of any kind, including fats of any kind or origin Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1602 (5)