Information for ruling 600012547
This section is Advance Tariff Ruling
- Start date
- 24 Mar 2025
- Expiry date
- 23 Mar 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- The popcorn shrimp are of the species Vannamei. They are de- shelled and frozen. The shrimp are coated in batter, with spices and breaded. They are then pre-fried for 60 - 70 seconds at 190 - 195 degrees celsius before freezing. They are packaged in an airtight polyethylene bag. Each bag contains 900g. 12 bags are then placed within a fibre board master display carton.
- Keywords
-
- PRAWN
- CRUSTACEANS
- FROZEN
- FOR HUMAN CONSUMPTION
- PEELED
- BREADCRUMBS
- 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 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 5 (B) - Has been used to identify the type of packaging - 500gm waxed fibre board carton, shrink wrapped that creates an airtight barrier 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 16 chapter note 2 Harmonized System Explanatory Notes (HSEN) to Heading 1605 paragraphs 1 & 2 refer Harmonized System Explanatory Notes (HSEN) to Chapter 3