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 030489: FROZEN FILLETS OF OTHER FISH, OTHER THAN ELSEWHERE SPECIFIED.
CN CODE 03048990: OTHER THAN ELSEWHERE SPECIFIED.
TARIC CODE 0304899040: - OF SEA BASS (DICENTRARCHUS LABRAX)
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN TO HEADING 0304 REFERS.