Information for ruling 600007755
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- 10 tempura king prawns frozen, cooked and shelled Ingredients: King Prawn (Penaeus vannamei) (Crustaceans) (40%), Fully Refined Soya Bean Oil, Wheat Flour, Water, Corn Starch, Modified Tapioca Starch, Rice Flour, Cornflour, Raising Agents: Sodium Carbonates, Diphosphates, Calcium Carbonate, Calcium Phosphates; Salt, Garlic Powder, Dextrose, Onion Powder, Sugar, Yeast Extract. Packaging: Clear airtight bag in a retail carton Packaging weight: 130g
- Keywords
-
- COOKED
- CRUSTACEANS
- FROZEN
- KING PRAWNS
- FOR HUMAN CONSUMPTION
- 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 – Clear airtight bag in a retail carton GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns: Other than not in airtight containers 10 digit code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: chapter 16 note 2 HSEN to chapter 16 HSEN to 1605