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Information for ruling 600011227

This section is Advance Tariff Ruling

Start date
11 Sep 2024
Expiry date
10 Sep 2027
Description
Luxury Black Tiger Prawn Ring & Chilli Sauce Cooked and frozen, in tray with skin film/outer box Ingredients: Tiger Prawn (Penaeus monodon), Water, Salt, Acidity Regulators: Sodium Carbonates, Citric Acid, Dextrin, Sugar, Distilled White Vinegar, Modified Maize Starch, Red Chilli, Salt, Garlic Puree, Flavouring,
Keywords
  • SAUCES
  • PRAWNS
  • PRECOOKED
  • FROZEN
  • FOOD PREPARATION
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)). 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 5b has been used to identify the type of packaging - tray with skin film/outer box. GIR 6 has been used to classify the goods to subheading level 160521 – Shrimps and prawns; not in airtight containers 8 Digit Code 16052110 – In immediate packings of a net content not exceeding 2 kg 10 Digit Code 1605211091 – Other than elsewhere specified; shelled, frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605