Information for ruling 600011362
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 1605219096 (opens in new tab)
- Description
- Raw Prawn Cracker Pellets intended for frying. They consist predominantly of shelled prawn meat and tapioca. They are packaged in 18kg polyethylene bags with an outer packaging of carton card box
- Keywords
-
- FOOD PREPARATION OF FLOUR
- PRAWN
- TAPIOCA
- CRUSTACEANS
- FOR HUMAN CONSUMPTION
- 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 prawn is considered to be the essential character. GIR 5 b has been used to identify the type of packaging - 18kg polyethylene bags with an outer packaging of carton card box . GIR 6 has been used to classify the goods to subheading level 160521 – Shrimps and prawns; not in airtight containers 8 Digit Code 16052190 – Other than in immediate packings of a net content not exceeding 2kg; shelled 10 Digit Code 1605219096 – Other than frozen Also classified in accordance with: Chapter 16 Notes 1 and 2 Harmonised System Explanatory Notes (HSENs) to 1605