Information for ruling 600012369
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 10x25 pieces of frozen tail on tempura battered king prawns that are packaged in a heat sealed airtight packaging with a blue poly sheet separator which is shrink wrapped and a outer carton. They are made from King Prawns (Prawns (Crustaceans), Water, Salt, Emulsifier: E451) and Tempura Batter made from- (Water, Wheat Flour, Corn Starch, Baking Powder (Raising Agent: E500(ii), E450(i), E341(i), Corn Starch), Wheat Protein, Salt, Emulsifier: E471, White Pepper, Colour: E101, E160c, Dextrin), Palm Oil, Predust (Modified Starch, Acidity Regulator: E529, Sunflower Oil). The shrimp are shelled before making the product. Product needs further cooking prior to human consumption.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- FISH PRODUCTS
- FROZEN
- KING PRAWNS
- SHELLED, FISH
- PUT UP FOR RETAIL SALE
- AIRTIGHT CONTAINERS
- BATTERED
- 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 10x 25 pieces n a heat sealed airtight packaging with a blue poly sheet separator which is shrink wrapped and a outer carton. 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