Information for ruling 600005812
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2023
- Expiry date
- 13 Feb 2026
- Commodity code
- 1605540090 (opens in new tab)
- Description
- Squid pieces in a salt and pepper coating species: Dosidicus gigas squid 60%, coating 40% Beheaded,skinned, cleaned, pre-fried and frozen pineapple cut Packing 1 kg heat sealed laminate bag x 10 in carton outer
- Keywords
-
- COATED
- FROZEN
- SQUID
- FOR HUMAN CONSUMPTION
- AS PIECES
- 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 5b has been used to identify the type of packaging - 1 kg heat sealed laminate bag x 10 in carton outer GIR 6 has been used to classify the goods to subheading level 160554 - Molluscs; Cuttlefish and squid 10 digit code 1605540090 - Other than cuttlefish balls made of cuttlefish filling, wheat starch, salt, sugar, and compound condiments; Lobster flavoured balls: cuttlefish meat, fish meat and crab meat Also classified in accordance with: Chapter 16 note 1 HSEN to chapter 16 HSEN to 1605