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Information for ruling 600007870

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
Crispy Prawn with Sweet Chilli Sauce case Prawns cooked, shelled and frozen Ingredients: King Prawn (Penaeus vannamei) (Crustaceans) (42%), Wheat Flour, Fully Refined Soya Bean Oil, Water, Dextrose, Corn Starch, Modified Tapioca Starch, Salt, Wheat Gluten, Garlic Powder, Yeast. Sweet Chilli Sauce : Sugar, Water, Fructose Syrup, Garlic, Red Chilli (10%), Salt, Modified Tapioca Starch, Acidity Regulators: Acetic Acid, Citric Acid; Thickener: Xanthan Gum; Colour: Paprika Extract. Packaging: prawn packed in clear bag and assembly packed with sauce sachet in printed retail carton Pack weight: 210g
Keywords
  • COOKED
  • FROZEN
  • SHELLED, FISH
  • FOR HUMAN CONSUMPTION
  • PRAWN
  • SAUCES
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 – packed in clear bag and assembly packed with sauce sachet in printed retail carton, airtight 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