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This section is Advance Tariff Ruling Information for ruling 600015686

Start date
11 Sep 2026
Expiry date
10 Sep 2029
Description
Frozen burnt bovine feet. Fit for human consumption. The feet require boiling/cooking before consumption. They are packaged in blue polythene bags in cardboard boxes, weight 20 kg.
Keywords
  • BOVINE ANIMALS
  • EDIBLE MEAT OFFAL
  • BURNT
  • FEET, MEAT OFFAL
  • FROZEN
  • FEET
  • FOR HUMAN CONSUMPTION
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 0206: Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. GIR 5B - Has been used to identify the type of packaging: Polythene bag inside a cardboard box. GIR 6 - Has been used to classify the goods to subheading level 020629: Of bovine animals, frozen; other than tongues; other than livers. 8 Digit Code 02062999: Other than for the manufacture of pharmaceutical products; other than thick skirt and thin skirt. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN’s) to heading 0206