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Information for ruling 600011487

This section is Advance Tariff Ruling

Start date
09 Oct 2024
Expiry date
08 Oct 2027
Description
Frozen African Land snails For human consumption. African land snails (Archachatina marginata) De-shelled, washed in water with salt and lime. Boiled for 10 minutes, frozen and packed in a transparent airtight bag.
Keywords
  • MOLLUSCS
  • SALTED
  • PRECOOKED
  • LAND SNAILS
  • FROZEN
  • SNAILS
  • LIME
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 5 b has been used to identify the type of packaging – transparent airtight bag. GIR 6 has been used to classify the goods to subheading level 160558 – Molluscs; Snails, other than sea snails Also classified in accordance with: Chapter 16 notes 1 and 2. Harmonised System Explanatory Notes (HSENs) to 1605 refers