Information for ruling 600005509
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2023
- Expiry date
- 18 Jan 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Fried toast triangles topped with prawns, sesame seeds and spring onions. Ingredients: prawns (crustacean), wheat flour, sunflower oil, sesame seeds, water, spring onions, sugar, ginger, salt, cornflour, yeast, sesame oil and sodium bicarbonate. Product is frozen and packaged in a clear polyethylene terephthalate (PET) tray with heat sealed film.
- Keywords
-
- PRAWN
- GINGER
- FISH PRODUCTS
- FROZEN
- BREAD
- SESAME SEEDS
- WHEAT FLOUR
- ONIONS
- PUT UP FOR RETAIL SALE
- HERMETICALLY SEALED
- 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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5 B has been used to identify the type of packaging: PET tray with heat sealed film GIR 6 has been used to classify the goods to subheading level 160529 - Shrimps and prawns; In airtight containers 10 digit code - 1605290091 - Other; Shelled; Frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1605