Information for ruling 600012210
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2025
- Expiry date
- 30 Jan 2028
- Commodity code
- 0307433800 (opens in new tab)
- Description
- Frozen squid rings, not coated, of the species Loliogo duvauceli. Raw material of whole squid received, cleaned and separated tubes, tube cut into rings, blanched and individually quick frozen before being weighed and packed into 1kg bags, with 10 bags per carton. Fit for human consumption.
- Keywords
-
- WASHED
- FROZEN
- CUT
- MOLLUSCS
- CRUSTACEANS AND MOLLUSCS
- SQUID
- CLEANED
- FOR HUMAN CONSUMPTION
- 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 0307 - molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs fit for human consumption. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 030743 - cuttle fish and squid; frozen 8 digit code 03074338 - loligo spp; other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 0307 Note (1)