Information for ruling 600011313
This section is Advance Tariff Ruling
- Start date
- 18 Sep 2024
- Expiry date
- 17 Sep 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- 12 Crispy Prawn Selection Precooked and frozen selection pack consisting of 4 Butterfly Breaded Prawns, 4 Tempura Prawns, 4 Breaded Prawns (Penaeus monodon and Penaeus vannamei). Packaged in heat sealed retail ready PET trays. Ingredients: King Prawns, Tiger Prawns, Wheat Flour, Yeast, Salt, Bread Improver, Water, Tapioca Starch, Cornflour, Guar Gum, E500ii, Sugar Vegetable Oil, , Sodium Bicarbonate, E450, E473, Turmeric
- Keywords
-
- PRECOOKED
- FROZEN
- KING PRAWNS
- SHELLED, FISH
- 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 5 b has been used to identify the type of packaging – heat sealed PET tray. 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; shelled; frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) 1605 refers Combined Nomenclature Explanatory Notes (CNENs) to 1602 50 31 Combined Nomenclature Explanatory Notes (CNENs) to 1605 29 00