Information for ruling 600013232
This section is Advance Tariff Ruling
- Start date
- 20 May 2025
- Expiry date
- 19 May 2028
- Commodity code
- 1605540090 (opens in new tab)
- Description
- Frozen Crispy Calamari Squid Bites For human Consumption Squid (Dosidicus Gigas species) 44% , and Tofu and vegetable mixture hand formed into balls, crumbed and covered in a rice paper netting. The product is then steamed, individually quick frozen and packed on a tray with sleeve. 20 pcs per tray 20g each 400 gm nw per tray, 20 trays per cardboard outer carton (8kg)
- Keywords
-
- COATED
- FROZEN
- FOOD PREPARATION
- SQUID
- MOLLUSCS
- 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 5b has been used to identify the type of packaging - tray with sleeve. 20 pcs per tray 20g each 400 gm nw per tray, 20 trays per cardboard outer carton (8kg). GIR 6 has been used to classify the goods to subheading level 160554 – Molluscs; cuttle fish and squid 10 Digit Code 1605540090 – Other than cuttlefish balls made of cuttlefish filling, wheat starch, salt, sugar, and compound condiments; lobster flavoured balls: cuttlefish meat, fish meat and crab meat Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 refers