Information for ruling 600010746
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- King prawn ring. These have been coated, battered and cooked.They are frozen and are in airtight containers. Ingredients: King Prawn Fully Refined Soya Bean Oil Wheat Flour Water Corn Starch Modified Tapioca Starch Rice Flour Cornflour Raising Agents: Sodium Carbonates, Diphosphates, Calcium Carbonate, Calcium Phosphates Salt Garlic Powder Dextrose Onion Powder Sugar Yeast Extract
- Keywords
-
- SUGAR
- WHEAT FLOUR
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- 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