Information for ruling 600010075
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 0306191000 (opens in new tab)
- Description
- 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