Information for ruling 600008187
This section is Advance Tariff Ruling
- Start date
- 28 Sep 2023
- Expiry date
- 27 Sep 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Cooked, peeled frozen prawns. They are soaked in 9% brine and cooked to a core temperature of 72-75 C. The prawns are packaged in 907g sealed bags.
- Keywords
-
- FROZEN
- SHRIMPS
- PRAWNS
- COOKED
- SEALED CONTAINERS
- VANNAMEI
- 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 – 907g sealed bags GIR 6 - Has been used to classify the goods to subheading level 160529 Other than Not in airtight containers 10 Digit Code 1605290091 Other than previously specified in the heading; Shelled; Frozen Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 1605 refers Harmonised System Explanatory Notes (HSENs) General Note 2 to Chapter 16 refers