Information for ruling 600010967
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2024
- Expiry date
- 22 Jul 2027
- Commodity code
- 0307229000 (opens in new tab)
- Description
- Frozen raw sea scallops of the species patinopecten yessoensis. These are fit for human consumption. The scallop has had the meat roe removed. Water and stabilizer has been added and they have been quick frozen, packed 1 x 10 kg
- Keywords
-
- FROZEN
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- SCALLOPS
- RAW
- 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 0307: Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process GIR 5b has been used to identify the packaging. GIR 6 has been used to classify this product by the terms of heading 030722: Scallops and other molluscs of the family pectinidae, frozen 8 Digit code 03072290: Other than Coquilles St Jacques (Pecten maximus) Also classified in accordance with: Harmonised System Explanatory Notes to heading 0307