THE REFINED TUNA FISH OIL IS CLASSIFIED TO COMMODITY CODE 1504209000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1504
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
HARMONIZED SYSTEM EXPLANATORY NOTES
HEADING 1504 COVERS FATS AND OILS AND THEIR FRACTIONS, DERIVED FROM SEVERAL VARIETIES OF FISH (COD, HALIBUT, MENHADEN, HERRING, SARDINES, ANCHOVY, PILCHARD, ETC.) OR MARINE MAMMALS (WHALES, DOLPHIINS, SEALS, ETC). THEY ARE EXTRACTED FROM THE BODY OR LIVER OF THE FISH OR MARINE MAMMAL OR FROM WASTE THEREOF. THEY USUALLY HAVE A CHARACTERISTIC FISHY SMELL AND A DISAGREEABLE TAST, AND VARY IN COLOUR FROM YELLOW TO REDDISH-BROWN.