Information for ruling 600010504
This section is Advance Tariff Ruling
- Start date
- 28 Jun 2024
- Expiry date
- 27 Jun 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Frozen prawn toast. Fried toast triangles topped with prawns, sesame seeds and spring onions. For human consumption. Ingredients include: Wheat flour, Refined soya bean oil, Yam bean, Prawn (species Litopenaeus vannamei), Sesame seeds, Onion, Sugar, Spring onion, Sesame seed oil, Chive, Ginger, Yeast, Salt, Soybean, Garlic, White pepper, Yeast extract. The Prawn toast is package in 120g airtight sealed bag and a retail carton, put up for retail sale.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- CRUSTACEANS
- FRIED
- FROZEN
- SESAME OIL
- BREAD
- SHELLED, FISH
- PUT UP FOR RETAIL SALE
- TOAST
- SESAME SEEDS
- SEASONED
- 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. In an airtight sealed bag & retail carton. 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 19 general section note 1 exclusion Chapter 16 general section note 2 Harmonised System Explanatory Notes (HSEN) to Chapter 16 note 2 and general notes Harmonised System Explanatory Notes (HSEN) to Heading 1905 (a) exclusion