Information for ruling 600010980
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2024
- Expiry date
- 23 Jul 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Pre-fried tail on butterfly king prawns coated in coconut breadcrumb.These are of the Litopenaeus vannamei variety. These are frozen and fit for human consumption.There are 25 pieces packed into individual bags weighing 500 gm each (25 pieces per bag), further packed into a white corrugated outer carton.
- Keywords
-
- OF COCONUT
- PUT UP FOR RETAIL SALE
- KING PRAWN
- FOOD PREPARATION
- BREADING (COATED WITH BREADCRUMBS)
- 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)). 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 GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns; in airtight containers 10 Digit Code 1605290091 – Other; shelled; frozen Also classified in accordance with: Harmonised System Explanatory Notes to heading 1605