Information for ruling 600013276
This section is Advance Tariff Ruling
- Start date
- 17 Jun 2025
- Expiry date
- 16 Jun 2028
- Commodity code
- 1605531010 (opens in new tab)
- Description
- A blend of individually frozen cooked mussels, king prawns, squid rings and squid tentacles. Product is prepared, cooked and then frozen. Instructions for preparation - remove from pack, defrost and ready for consumption. Packaged in 10 x 1 kg airtight polythene bags, per outer corrugated fibre board carton.
- Keywords
-
- MIXTURES
- FROZEN
- KING PRAWNS
- FOOD PREPARATION
- MUSSELS
- SQUID
- AIRTIGHT CONTAINERS
- 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 3b has been used as the mussels are considered to be the essential character. GIR 5b has been used to identify the type of packaging - 10 x 1 kg airtight polythene bags, per outer corrugated fibre board carton. GIR 6 has been used to classify the goods to subheading level 160553 - Mussels 8 Digit Code 16055310 – In airtight containers 10 Digit Code 1605531010 - Frozen mussels (mytilus edulis), cooked, whether or not in shell Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 refers