Information for ruling 600008506
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2023
- Expiry date
- 03 Oct 2026
- Commodity code
- 1605540090 (opens in new tab)
- Description
- Chopped and shaped squid rings in batter containing over 20% squid. The squid is of the Dosidicus Gigas species. It is pre-fried and quick frozen. It is packaged in 454g polybags with 8 bags per outer cardboard carton.
- Keywords
-
- FROZEN
- DOSIDICUS
- SQUID
- FOR HUMAN CONSUMPTION
- CHOPPED
- BATTERED
- 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 - polybags with 8 bags per outer cardboard carton GIR 6 - Has been used to classify the goods to subheading level 160554 Molluscs; Cuttlefish and squid 10 Digit Code 1605540090 Other than Cuttlefish balls made of cuttlefish filling, wheat starch, salt, sugar, and compound condiments; lobster flavoured balls: cuttlefish meat, fish meat and crab meat Also classified in accordance with: Chapter Notes 1 and 2 to Chapter 16 refer Harmonised System Explanatory Notes (HSENs) to Chapter 16 refers Harmonised System Explanatory Notes (HSENs) to 1605 refers