Information for ruling 600011228
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2024
- Expiry date
- 10 Sep 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Prawn taco with sweet chilli sauce. The item has been pre cooked then frozen. Packed into a plastic bag then further packed into a box Ingredients: Wheat flour Prawn Fully refined soya bean oil Yam bean Onion White sesame seed Carrot Soy sauce Sugar Spring onion Garlic Sesame seed oil Black sesame seed Ginger Salt White pepper Sweet chilli sauce Ingredients: Water Sugar Distilled White vinegar Modified Maize Starch Red chilli Salt Garlic puree Flavouring
- Keywords
-
- PRAWN
- WHEAT FLOUR
- FROZEN
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- 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 GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns: Other than not in airtight containers 10 digit code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: Harmonised System Explanatory Notes to heading 1605