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Information for ruling 600011919

This section is Advance Tariff Ruling

Start date
11 Dec 2024
Expiry date
10 Dec 2027
Description
Breaded Spicy Crab Cakes Frozen crab cakes with red peppers, horseradish and cayenne, coated in crispy breadcrumbs flecked with coriander. For human consumption. Ingredients: Wheat Flour ( Calcium Carbonate, Iron, Niacin, Thiamine), Crabmeat (CRUSTACEANS) (22%), Cod (Fish), Water, Mayonnaise (Water, Sunflower Oil, Maize Starch, Sugar, Spirit Vinegar, Salt, Lemon Juice, Stabilizer (Xanthan Gum), Red Peppers), Red Pepper, Horseradish Sauce (Water, Milled Horseradish, Sunflower Oil, Maize Starch, Sugar, Spirit Vinegar, Cider Vinegar, Salt , Lemon Juice, Stabilizer (Xanthan Gum), Dehydrated Potato, Onion, Worcestershire Sauce (Water, Balsamic Vinegar, White Wine Vinegar, Sugar, Molasses, Onion, Tamarind, Ginger, Garlic, Salt, Chilli Powder, Clove) Shallots, Salt, Yeast, Garlic Puree, Lemon Concentrate, Paprika, Coriander, Cayenne Pepper, Modified Potato Starch, Wheat Starch, Rapeseed Oil, Raising Agents, Black Pepper. Packaged 48x32g
Keywords
  • CAYENNE PEPPER
  • DEEP FROZEN
  • BREADCRUMBS
  • COD
  • CRUSTACEANS
  • CRABS
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 - 48 x 32g Bag in box. GIR 6 has been used to classify the goods to subheading level 160510 – Crab;other than in airtight cans 10 Digit Code 1605100091 – Cancer pagurus Also classified in accordance with: Chapter 19 Note 1 Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 refers Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 16 refers