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Information for ruling 600011005

This section is Advance Tariff Ruling

Start date
25 Jul 2024
Expiry date
24 Jul 2027
Description
A food preparation, fish pie croquette with a tartare sauce dip. This is packaged in a sealed tray. Total pack weight is 230g Ingredients: Fish fillet Coconut milk Onion Potato Tartare sauce Breadcrumb Sugar Tapioca starch Parsley Garlic Salt
Keywords
  • BREADING (COATED WITH BREADCRUMBS)
  • VEGETABLES
  • WITH SALT
  • FISH
  • WITH STARCH
  • WHEAT FLOUR
  • FOOD PREPARATION
  • SUGARS
  • COCONUT MILK
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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 160420: Other pre-pared or preserved fish 8 Digit code 16042090: Other fish 10 Digit code 1604209090:Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 1604