Information for ruling 600013165
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2025
- Expiry date
- 23 Jul 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Product is a pack of 8 prawn toasts, weighing 15g each and totalling 120g. They are made from a filling of shelled Shrimp (Tesco Welfare Approved) (Litopenaeus vannamei)(over 20% in final product), Yam bean, Bamboo shoot, Breadcrumbs, wheat flour, sesame oil, soy sauce, sugar, salt, white pepper), bread (wheat flour, water, fully refined soy bean oil, sugar, yeast, salt) White sesame seeds, Black sesame seeds and frying oil. They are fried and then frozen and stored in an airtight bag with a retail carton.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- FISH PRODUCTS
- FROZEN
- BREAD
- SHELLED, FISH
- PUT UP FOR RETAIL SALE
- AIRTIGHT CONTAINERS
- SHRIMPS
- 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 heading 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5b - has been used to identify the type of packaging as in a in an airtight bag with a retail 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 Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to chapter 16 The Harmonized System Explanatory Notes (HSENs) to heading 1605