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, CHILLED OR FROZEN
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030471 - FROZEN FILLETS OF FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDADE; COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)
CN CODE 03047190 - COD OF THE SPECIES GADUS MORHUA
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S, SECTION 1 OF HEADING 0304