Information for ruling 600009098
This section is Advance Tariff Ruling
- Start date
- 09 Nov 2023
- Expiry date
- 08 Nov 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Prawn toast cooked and frozen Ingredients: Wheat Flour, Fully Refined Soya Oil, Prawn (Crustacean) (20.27%), Yam Bean, Bamboo Shoot, Sesame Seeds, Sugar, Sesame Oil, Salt, Yeast, Soya Bean, White Pepper Packaged: 120g pack
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- VEGETABLE OILS
- TOASTED
- FOR HUMAN CONSUMPTION
- 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 – in 120g airtight pack GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns: Other than not in airtight containers 10 digit code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: chapter 16 note 2 HSEN to chapter 16 HSEN to 1605