Information for ruling 600012367
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2025
- Expiry date
- 25 Feb 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Product is a pack of 24 pieces of sesame prawn toast which is frozen and packaged in a airtight heat sealed polyethene bag and then packaged in a printed cardboard box. They are made from Shrimp (vannamei- white shrimp)(39.65%), Toast (wheat flour, corn starch, sunflower oil, salt, yeast, sugar, bread improver), Surimi, White sesame seeds, ice, sugar, tapioca starch, oyster sauce, fried shallot, rock sea salt, sunflower oil, spring onion, coriander root, pepper powder, garlic and fish sauce. The shrimp are shelled before making the product. Product is cooked (fried) prior but needs further cooking prior to human consumption.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- FISH PRODUCTS
- FROZEN
- BREAD
- SHELLED, FISH
- PUT UP FOR RETAIL SALE
- AIRTIGHT CONTAINERS
- SHRIMPS
- 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 heading1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5b - has been used to identify the type of packaging as in a pack of 24 in a heat sealed plastic bag then in a cardboard box. 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