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 0305 FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION
GIR 5 (B) - HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 - HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030553 DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED; FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)
CN CODE 03055390 OTHER THAN POLAR COD (BOREOGADUS SAIDA)
ALSO CLASSIFIED IN ACCORDANCE WITH:
SECTION NOTE 2 TO SECTION I REFERS
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) TO 3, HEADINDG 0305 NOTE 1 AND 2