Information for ruling 600012797
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2025
- Expiry date
- 15 Apr 2028
- Commodity code
- 1604200500 (opens in new tab)
- Description
- Frozen breaded crab flavour claws for human consumption. Ingredients include: textured white fish protein (28%), water, potato starch, breadcrumbs, crab flavour and preservatives. Product is coating in breadcrumb and batter and shrink wrapped sealed trays. Packed in 10 trays of 330 gm each per carton.
- Keywords
-
- PREPARATIONS OF SURIMI
- CRABS
- FROZEN
- FOR HUMAN CONSUMPTION
- BREADCRUMBS
- 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 – shrink wrapped plastic sealed trays. 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