Information for ruling 600012368
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2025
- Expiry date
- 25 Feb 2028
- Commodity code
- 1604200500 (opens in new tab)
- Description
- Product is a pack of 6x30 breaded crab flavour claws which are frozen and packaged in a printed inner polythene bag and a printer outer carton. They are made from Surimi (fish meat, sugar, egg white, sodium phosphate), water, breadcrumbs (whet flour, soybean oil, paprika), corn starch, sugar, wheat starch, batter powder (wheat flour, wheat starch, rice powder, guar gum, salt, sodium hydrogen carbonate), tapioca starch, real pincer, salt, Crab extract, crab flavour, monosodium glutamate (E621) and polyphosphate (e452). Product requires cooking prior to human consumption.
- Keywords
-
- PREPARATIONS OF SURIMI
- FLAVOURED
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- CRAB
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5b - has been used to identify the type of packaging as in a pack of 6x30 in a polythene bag and outer carton. GIR 6 - has been used to classify the goods to subheading level 160420 Other prepared or preserved fish 8 Digit Code 16042005 Preparations of surimi Also classified in accordance with: Chapter note 2 to chapter 16 The Harmonized System Explanatory Notes (HSENs) to heading 1604