UK Harmonised System · Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
Chapter 16 — Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
5 headingssit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace — it walks the tree, cites binding rulings, and produces a signed audit Case Pack.
Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter [2](/chapters/02) or 3, Note 6 to Chapter 4 or in heading [0504](/headings/0504). 2. Food preparations fall in this chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter [16](/chapters/16) corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading [1902](/headings/1902) or to the preparations of heading [2103](/headings/2103) or [2104](/headings/2104). For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading [1601](/headings/1601) or [1602](/headings/1602). ### Subheading notes 1. For the purposes of subheading [1602 10](/commodities/1602100000), the expression 'homogenised preparations' means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading [1602](/headings/1602). 2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading [1604](/headings/1604) or [1605](/headings/1605) under their common names only, are of the same species as those mentioned in Chapter [3](/chapters/03) under the same name. ### Additional chapter notes 1. For the purposes of codes [1602 31 11](/commodities/1602311100), [1602 32 11](/subheadings/1602321100-80), [1602 39 21](/commodities/1602392100), [1602 50 10](/subheadings/1602501000-80) and [1602 90 61](/commodities/1602906100), the term 'uncooked' is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of codes [1602 50 10](/subheadings/1602501000-80) and [1602 90 61](/commodities/1602906100), show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part. 2. For the purposes of codes [1602 41 10](/subheadings/1602411000-80), [1602 42 10](/commodities/1602421000) and [1602 49 11](/commodities/1602491100) to [1602 49 15](/commodities/1602491500), the expression 'cuts thereof' applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.