CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 0303 FOR FISH FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304.
GIR6 HAS BEEN USED TO CLASSIFY TO 030363 FOR
FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, EXCLUDING LIVERS AND ROES
TARIC CODE 0303631010 FOR COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHAL OF THE SPECIES GADUS MORHUA FOR PROCESSING