Information for ruling 600005513
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2023
- Expiry date
- 18 Jan 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- 6 tail on tiger prawns coated in breadcrumbs. Ingredients include: tiger prawns (of the species Peneaus monodon), wheatflour (contains gluten), sunflower oil, tapioca starch, salt, cornflour, dried yeast, thickening agent: guar gum, raising agent: sodium bicarbonate, sugar and safflower oil. Product is cooked and frozen. Packaged in a heat sealed polyethylene terephthalate (PET) tray.
- Keywords
-
- COOKED
- WHEAT FLOUR
- CRUSTACEANS
- SUNFLOWER SEED OIL
- FROZEN
- KING PRAWNS
- PUT UP FOR RETAIL SALE
- BREADCRUMBS
- 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: Heat sealed PET tray 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