Information for ruling 600007788
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 0511919000 (opens in new tab)
- Description
- Product is dried Sprats (Scientific name Sprattus Sprattus). The fish are whole and have not been cooked before being dried. It does not contain anything apart from the dried fish. Intended to be fed to dogs and are unfit for human consumption. It comes in 3 different sizes, 200g, 400g and 1kg bags.
- Keywords
-
- FOR PETS
- WHOLE
- UNFIT FOR HUMAN CONSUMPTION
- FOR DOGS
- DRIED
- UNCOOKED
- FISH
- SPRATTUS SPRATTUS
- ANIMAL FOODS
- 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 of 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 0511 - Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption GIR 5b - has been used to identify the type of packaging as in 200g, 400g and 1kg bags. GIR 6 - has been used to classify the goods to subheading level 051191 Other than Bovine semen; Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 3. 8 Digit Code 05119190 Other than fish waste. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 0511 including (12)