Information for ruling 600011783
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2025
- Expiry date
- 15 Jan 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Product is a pack of 10 frozen tail on tempura prawns which are shelled tiger prawns that are dipped in a light tempura batter and fried. They are made from: Tiger Prawns, Water, Wheat Flour, Cornflour, Salt, Raising Agent, E373, Turmeric, Tapioca Starch, Cornflour, Wheat Flour and Sunflower Oil for Frying. The tempura prawns are shipped and sold frozen in a container with a hermetically heat seal on the film making it airtight. They will need to be cooked again before human consumption.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- SHELLED, FISH
- TIGER PRAWNS
- PUT UP FOR RETAIL SALE
- AIRTIGHT CONTAINERS
- CORNFLOUR
- FROZEN
- 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 of 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 as 10 in a container with a hermetically heat seal on the film. 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: Chapter note 2 to chapter 16 The Harmonized System Explanatory Notes (HSENs) to heading 1605