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Information for ruling 600010741

This section is Advance Tariff Ruling

Start date
31 Jul 2024
Expiry date
30 Jul 2027
Description
King prawn ring. The prawns have been marinated in chilli and garlic. They have been cooked and frozen. Ingredient list: King Prawn Water Maltodextrin Dehydrated Garlic Fully Refined Soya Bean Oil Sugar Red Pepper Salt Sunflower Oil Chilli Powder Black Pepper Dried Parsley Colour: Paprika Extract Acidity Regulator: Citric Acid Thickener: Xanthan Gum.
Keywords
  • MARINATED
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • CHILLI
  • KING PRAWN
  • GARLIC
  • FROZEN
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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 160529; Shrimps and Prawns in airtight containers 10 Digit code 1605290091: Shelled, frozen Also classified in accordance with: Chapter note 2 to heading 1605 Harmonised System Explanatory Notes to heading 1605