NCS/ARS/CL/10254

YYou have applied for the Tariff Classification of Burger King Frozen Fully Cooked (BK FZN FC) Chicken Wings imported in pallets (boxed in 12 bags per Casing), put into 1kg Form Fill Seal (FFS) bags.

PRODUCT ANALYSIS

The product consists of chicken wings – both drumettes (the meaty part resembling a small drumstick) and flatlets/wingettes (the middle flat section with two bones).

According to the supporting documents the wings are tumbled in spicy brine (13%) and further coated with a glaze (2.4%). They are cooked in an industrial oven (Cookstar system), then IQF (Individually Quick Frozen) to preserve its quality. The product is imported fully cooked, glazed, IQF frozen, ready for reheating and serving.

TARIFF CLASSIFICATION

The Explanatory Notes to Chapter 2 provides a clear distinction between meat classifiable in chapter 2 and those to be classified in Chapter 16.  Meat of Chapter 2 include meat presented Chilled, that is, reduced in temperature generally to around 0 °C, without being frozen; and Frozen, that is, cooled to below the product’s freezing point until it is frozen throughout… whether or not they have been previously scalded or similarly treated but not cooked.

The provisions of the Explanatory Notes to heading 1602 (3), ‘Meat and meat offal prepared or preserved by other processes not provided for in Chapter 2 or heading 05.04, including those merely covered with batter or breadcrumbs, truffled, seasoned (e.g., with both pepper and salt) or finely homogenized’,  excludes your product from being classified under heading  0203 - 'Meat of bovine animals, frozen'  and classifiable under heading 16.02 - Other prepared or preserved meat, meat offal, blood or insects.

In view of the above, BK FZN FC Chicken Wings, is effectively classified under tariff heading 1602.32.00.00 - Of fowls of the species Gallus domesticus at 35% Rate of Duty and 7.5% VAT in line with the ECOWAS CET 2022 - 2027

JUSTIFICATION FOR LEGAL FRAMEWORK

GIR 1 & 6