Frozen crayfish tails with shells removed. These have been blanched. They are not for immediate consumption. Packaged in plastic bags or trays
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 of 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 0306 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
GIR 5b - has been used to identify the type of packaging
GIR 6 has been used to classify the goods to subheading level 030619 - Frozen, Other than elsewhere specified in the subheading
8 Digit Code 03061910 as freshwater crayfish
Also classified in accordance with:
The Harmonized System Explanatory Notes to heading 0306