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 0304 - FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH CILLED OR FROZEN.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030489 - OTHER FROZEN FILLETS
HSEN PAGE 1-0304-3 FISH FILLETS.PARA 3 APPLIES.