Information for ruling 600008145
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2023
- Expiry date
- 10 Aug 2026
- Commodity code
- 1605531010 (opens in new tab)
- Description
- Frozen whole shell mussels which have been cooked and frozen in a 1kg vacuum pouch. There are 5 vacuum pouches packaged to each cardboard carton.
- Keywords
-
- VACUUM-PACKED
- COOKED
- FROZEN
- WHOLE
- MUSSELS
- SHELLS
- 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 5 (b) - Has been used to identify the type of packaging - vacuum pouches in a cardboard carton GIR 6 - Has been used to classify the goods to subheading level 160553 Molluscs; Mussels 8 Digit Code 16055310 In airtight containers 10 Digit code 1605531010 Of the species Mytilus spp. or Perna spp.; Frozen mussels (Mytilus edulis), cooked, whether or not in shell Also classified in accordance with: Chapter Note 1 to Chapter 16 refers Subheading Note 2 to Chapter 16 refers Harmonised System Explanatory Notes (HSENs) to Chapter 16 refers Harmonised System Explanatory Notes (HSENs) to heading 1605 refers