Information for ruling 600011861
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2024
- Expiry date
- 18 Dec 2027
- Commodity code
- 0203291500 (opens in new tab)
- Description
- Frozen pork belly with bone in, flank off and skin on. Meat includes rind and fat. Packed in a blue polythene bags inside a fibreboard box. Minimum weight 18kg and maximum weight 25kg.
- Keywords
-
- DOMESTIC SWINE
- BELLY OF PORK
- CUTS OF MEAT
- MEAT OF SWINE
- WITH BONE IN
- MEAT
- FROZEN
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 0203 - Meat of swine, fresh, chilled or frozen GIR 5B has been used to identify the type of packaging: Polythene bags and fibreboard box GIR 6 has been used to classify the goods to subheading level 020329 - Frozen; Other 8 digit code 02032915 - Of domestic swine; Bellies (streaky) and cuts thereof Also classified in accordance with: Chapter 2 Additional Note 2 (A) (f) Harmonised System Explanatory Notes to heading 0203