Information for ruling 600012551
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2025
- Expiry date
- 26 Mar 2028
- Commodity code
- 1604200500 (opens in new tab)
- Description
- The product is cooked flaked white fish protein which is frozen. This is a preparation of Surimi. It is packaged in 10 bags of 1 kg, vacuum packed, with an outer carton of white corrugated cardboard. Ingredients: Textured White Fish Protein, (FISH Paste), Sugar, Stabilisers, Water, Modified Tapioca Starch, Corn Starch, Tapioca Starch, Sugar, Salt, SOYBEAN Oil, Mirin (Contains Flavour Enhancers), EGG White, CRAB Extract ,(Contains Flavour Enhancers), Artificial Crab Flavour , (Contains Sweetener Colour), CRAB Meat Extract, (Contains Flavour Enhancers), Stabiliser, Flavour Enhancer, Emulsifier (Contains SOYA), Colours
- Keywords
-
- FISH
- CRAB
- FOOD PREPARATION
- PREPARATIONS OF SURIMI
- FOR HUMAN CONSUMPTION
- FISH PASTES
- FROZEN
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B - has been used to identify the type of packaging: Vacuum packed 1kg polybag GIR 6 - has been used to classify the goods to subheading level 160420 - Other prepared or preserved fish 8-digit code - 16042005 - Preparations of surimi Also classified in accordance with: Chapter 16 Note 2 Harmonized System Explanatory Notes (HSEN) to Heading 1604 Note 2