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Information for ruling 600010742

This section is Advance Tariff Ruling

Start date
01 Aug 2024
Expiry date
31 Jul 2027
Description
King Prawn ring with a sweet chilli sauce. These have been cooked and are frozen. Ingredients: King Prawn Water Salt Sweet Chilli Sauce: Water Sugar Distilled White Vinegar Modified Maize Starch Red Chilli Salt Garlic Purée Flavouring
Keywords
  • SUGAR
  • FROZEN
  • FOOD PREPARATION
  • WITH STARCH
  • PUT UP FOR RETAIL SALE
  • WITH SALT
  • CHILLI
  • KING PRAWN
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