Boneless frozen pork belly with no rind and cut into a square.
Packed in a blue polythene bags and fibreboard.
Minimum weight 15kg and maximum weight 20kg.
Keywords
DOMESTIC SWINE
BELLY OF PORK
BONELESS
PORK
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: Blue polythene bags and fibreboard box.
GIR 6 has been used to classify the goods to subheading level 020329 - Frozen; Other
8 digit code 02032955 - Boneless
10 digit code 0203295599 - Other than elsewhere specified
Also classified in accordance with:
Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 2
HSENs to heading 0203