Dried buffalo ears and dried beef meat scraped off from the throat, for use as animal feed (Tariff notice 12)
Check the tariff classification for dried buffalo ears and dried beef meat scraped off from the throat, for use as animal feed.
New explanatory notes
A new regulation was published on 1st February 2023.
L 34/6
Reg. 2023/248
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
0511 99 85
Description of goods
Buffalo ears
Dried buffalo ears, for use as animal feed, packed in plastic bags of 50 or 100 pieces.
The ears are produced as a slaughter by-product (that is, meat offal) in food production plants. They are then further processed without observing food hygiene measures by dehairing, cleaning and drying in the sun.
The products are transported as animal feed and sold as dog chews.
Dried beef meat scraped off from the throat
Dried beef meat scraped off from the throat, for use as animal feed, packed in plastic bags of 1 to 5kg labelled as feed for dogs.
The meat is produced as a slaughter by-product (that is, meat offal) in food production plants. The meat is then further processed without observing food hygiene measures by drying in the sun.
The products are transported as animal feed and sold as feed for dogs.
Reason
Buffalo ears
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(a) to Chapter 2 and the wording of CN codes 0511, 0511 99 and 0511 99 85.
Since the production and the transport of the dried ears take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded, as that chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2).
Classification in Chapter 23 is excluded as the ears have not lost the essential characteristics of the raw material by dehairing and drying (note 1 to Chapter 23).
Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included.
Dried beef meat scraped off from the throat, for use as animal feed, packed in plastic bags of 1 to 5kg labelled as feed for dogs. The meat is produced as a slaughter by-product (that is, meat offal) in food production plants. The meat is then further processed without observing food hygiene measures by drying in the sun.
The products are transported as animal feed and sold as feed for dogs.
Dried beef meat scraped off from the throat
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 2, and the wording of CN codes 0511, 0511 99 and 0511 99 85.
Since the production and the transport of the dried meat take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded as that chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2).
Classification in Chapter 23 is excluded as the offal meat has not lost the essential characteristics of the raw material by drying (note 1 to Chapter 23).
Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included.
Contact Details
Tariff Classification
Customs Policy & Strategy
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14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.