Information for ruling 600008144
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 0307439931 (opens in new tab)
- Description
- Raw, frozen squid tubes from the Todarodas species, for human consumption. The tubes are packed in 1kg polybags with 10 polybags per outer cardboard carton
- Keywords
-
- FROZEN
- SQUID
- FOR HUMAN CONSUMPTION
- RAW
- TUBES
- 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 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process GIR 5 (b) - Has been used to identify the type of packaging - 1 kg polybags in cardboard carton. GIR 6 - Has been used to classify the goods to subheading level 030743 Cuttle fish and squid; Frozen 8 Digit Code 03074399 Other than previously specified in the heading 10 Digit Code 0307439931 Todarodes pacificus; Other than Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing or Whole or tentacles and fins, for processing Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Note to Chapter 3 refers Harmonised System Explanatory Notes (HSENs) to Heading 0307 Note (1) refers