CANNED SARDINES OF THE SPECIES SARDINA PILCHARDUS, HEADED, TAILED, EVISCERATED PACKED WITH BRINE IN HERMETICALLY SEALED CANS AND PRESERVED BY THE APPLICATION OF A THERMAL STERILISATION PROCESS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1604 - PREPARED OR PRESERVED FISH, FISH WHOLE OR IN PIECES BUT NOT MINCED. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 160413 -SARDINES, SARDINELLA AND BRISLING OR SPRATS. CN CODE 16041319 - OTHER THAN IN OLIVE OIL.