Information for ruling 600008068
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1605211091 (opens in new tab)
- Description
- Black Tiger Prawn Fan Prawn 300g + sauce 40g +Sesame 10g cooked and frozen Black Tiger Prawn : Tiger Prawn (Penaeus monodon) (Crustaceans) (99%), Water (as a protective ice glaze), Salt. Sweet Chilli Sauce: Water, Sugar, Distilled White Vinegar, Modified Maize Starch, Red Chilli (3%), Salt, Garlic Purée, Flavouring. Roasted White Sesame Seeds: Roasted White Sesame Seeds. Packaging: plastic tray and skin wrapped film on prawn, assembly packed with sauce cup and sesame seeds sachet in plastic lid, then packed in printed retail sleeve, not airtight Pack weight: 350g
- 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 – plastic tray and skin wrapped film on prawn, assembly packed with sauce cup and sesame seeds sachet in plastic lid, then packed in printed retail sleeve GIR 6 has been used to classify the goods to subheading level 160521 – Shrimps and prawns: Not in airtight containers 8 digit code 16052110 - In immediate packings of a net content not exceeding 2 kg 10 digit code 1605211091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: chapter 16 note 2 HSEN to chapter 16 HSEN to 1605