NCS/ARS/CL/10239

You have applied for the Tariff Classification of the following products: BK US Crispy (155 packages), BK Royale (150 packages), BK Chicken Nuggets (400 packages), BK King Fillet (150 packages), Spicy Chicken Royale (75 packages), BK Chicken Burgers 50g (140 packages), BK Veal Slice (60 packages) and BK Breaded Bone- In Wings (500 packages).

PRODUCT DESCRIPTION

As contained in the submitted documents, the following are descriptions of each product.

1. BK US Crispy is a Chicken Breast Patties, fritter with rib meats, fully cooked and frozen, packed in a 12x1.36kg package, with a net weight of 16.32kg.
2. BK Royale is a Breaded Chicken Patties, formed chicken portion, coated with breadcrumbs, flash fried, fully cooked and frozen, packed in a 12x 1.27kg package, with a net weight of 15.24kg.
3. BK King Fillet is a Breaded Chicken Breast Fillet, marinated, flash fried, fully cooked and frozen, packed in a 6 x 2.32kg package, with a net weight of 13.92kg.
4. Spicy Chicken Royale is a marinated chicken, formed, breaded, flash fried, fully cooked and frozen, packed in a 12 x 1.284kg package, with a net weight of 15.408kg.
5. BK Chicken Nuggets is a Formed Chicken Pieces, Coated with Breadcrumbs, flash fried, fully cooked and frozen, packed in a 6 x 2.0kg package, with a net weight of 12.0kg.
6. BK Chicken Burger is Chicken Breast Patty, fritter with Rib meat, fully cooked and frozen, packed in a 10x 1.0kg package, with a net weight of 10.0kg.
7. BK Veal Slice is beef, fully cooked, packed in 20 x500g, with a gross weight of 10kg.
8. BK Breaded Bone- in Wings – there is insufficient information to appropriately classify this product.

TARIFF CLASSIFICATION

Explanatory Notes to Chapter 2, section 4(b), states that “Meat and meat offal cooked in any way (boiled, steamed, grilled, fried or roasted), or otherwise prepared or preserved by any process not provided for in Chapter two (2), including those merely covered with batter or bread crumbs, truffled or seasoned (e.g., with pepper and salt), as well as liver pastes and pates are classified in heading 16.02".

Also, Note 1 to Chapter 16 states clearly that “meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3... are not covered in Chapter 16, hence they are excluded from being classified under Chapter 2".

The products listed above are meat and chicken products which are either breaded, seasoned or covered in breadcrumbs, additionally, the meat and chicken products have been boiled, some flash fried and frozen within the scope of products classified in tariff heading 1602 - "Other prepared or preserved meat, meat offal, blood or insects”. and 1603 - 

Accordingly, the products listed above are effectively classified as follows, BK US Crispy, BK Royale, BK King Fillet, Spicy Chicken Royal, BK Chicken Nugget, BK Chicken Burger  under  HS Code 160230000 – Of fowls of the species Gallus Domesticus, with 35% Duty rate and 7.5% VAT, While the BK Veal Slice is classified under HS Code 1602509000 – Of Bovine animals, “Others” with 35% Duty Rate and 7.5% VAT in the ECOWAS CET 2022 – 2027.

Kindly note, that due to insufficient information your product “BK Breaded Bone – in wings”, has not been issued a tariff classification advice.

Legal Framework (GIRs)

GIR 1,3B & 6