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Information for ruling 600012796

This section is Advance Tariff Ruling

Start date
16 Apr 2025
Expiry date
15 Apr 2028
Description
Crab Flavour Fish Sticks For Human consumption, frozen textured white fish protein (40%) 64 sticks of cooked textured white fish protein, water, starch and crab flavour with sugar and sweetener. Packed10 x 1 kg bags sticks individually wrapped and packed in 1 kg vac packed bags. Outer packages white cardboard carton.
Keywords
  • VACUUM-PACKED
  • PREPARATIONS OF SURIMI
  • CRABS
  • FLAVOURED
  • 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 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5b has been used to identify the type of packaging – vacuum packed bags. GIR 6 has been used to classify the goods to subheading level 160420 - Other prepared or preserved fish 8 Digit Code 160420 - Preparations of surimi Also classified in accordance with: Chapter 16 Notes 1 & 2 Harmonised System Explanatory Notes (HSENs) General Notes to chapter 3 Harmonised System Explanatory Notes (HSENs) to 1604