Information for ruling 600012549
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2025
- Expiry date
- 25 Mar 2028
- Commodity code
- 0306121010 (opens in new tab)
- Description
- The product is a whole lobster in it's shell, which is cooked in brine and frozen. The species of lobster is the Homarus americanus. Defrost the lobster in the bag for 12-14 hours in the refrigerator. To cook place the defrosted lobster in boiling water for 2 minutes. The lobster in brine is packaged in a heat sealed bag.
- Keywords
-
- FROZEN
- WHOLE
- FOR HUMAN CONSUMPTION
- LOBSTERS
- PRECOOKED
- IN BRINE
- SHELLFISH
- IN THE SHELL
- CRUSTACEANS
- 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 0306 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine GIR 5 (B) - Has been used to identify the type of packaging - In brine with a heat sealed bag GIR 6 - Has been used to classify the goods to subheading level 030612- Frozen; Lobsters (Homarus spp.) 8 digit code - 03061210 - Whole 10 digit Code - 0306121010 - Lobster (Homarus americanus), cooked Also classified in accordance with : Harmonized System Explanatory Notes (HSEN) to chapter 3 Harmonized System Explanatory Notes (HSEN) to Heading 0306 Note 1 & 3