Information for ruling 600012866
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2025
- Expiry date
- 15 Apr 2028
- Commodity code
- 1604209090 (opens in new tab)
- Description
- Frozen fish fingers for human consumption Ingredients: Alaskan pollack and cod 57% with a crumb coating, pre-fried and deep frozen Packaging: polyethylene clear bag, cardboard carton outer, 120 pcs per bag
- Keywords
-
- ALASKA POLLACK
- PRECOOKED
- WHITE FISH
- DEEP FROZEN
- BREADCRUMBS
- COD
- FOR HUMAN CONSUMPTION
- MINCED
- 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 - packed in clear polyethene bag, cardboard outer carton. GIR 6 has been used to classify the goods to subheading level 160420 - Other prepared or preserved fish 8 Digit Code 16042090 – Of other fish 10 Digit Code 1604209090 – Other than elsewhere specified Also classified in accordance with: Chapter 16 Notes 1 and 2 Harmonised System Explanatory Notes (HSENs) General Notes to chapter 3 Harmonised System Explanatory Notes (HSENs) to 1604