THIS RAW BONELESS FROZEN TUNA STEAK IS CLASSIFIED TO COMMODITY CODE 0304294590 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY TERMS OF HEADING 0304, WHICH INCLUDES FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
NOTE (1) INCLUDES FISH FILLETS:
FOR THE PURPOSES OF THIS HEADING THE TERM FISH FILLETS MEANS THE STRIPS OF MEAT CUT PARALLEL TO THE BACKBONE OF THE FISH AND CONSTITUTING THE RIGHT OR LEFT SIDE OF A FISH INSOFAR AS THE HEAD, GUTS, FINS, (DORSAL, ANAL, CAUDAL, VENTRAL, PECTORAL) AND BONES (SPINAL COLUMN OR MAIN BACKBONE, VENTRAL OR COSTAL BONES, BRANCHIAL BONE OR STAPES ETC.) HAVE BEEN REMOVED AND THE TWO SIDES ARE NOT JOINED TOGETHER, FOR EXAMPLE BY THE BACK OR BELLY.
THE CLASSIFICATION OF THESE PRODUCTS IS NOT AFFECTED BY THE POSSIBLE PRESENCE OF THE SKIN, SOMETIMES LEFT ATTACHED TO THE FILLET TO HOLD IT TOGETHER OR TO FACILITATE SUBSEQUENT SLICING. CLASSIFICATION IS SIMILARLY UNAFFECTED BY THE PRESENCE OF PIN BONES OR OTHER MINOR BONES WHICH MAY NOT HAVE BEEN COMPLETELY REMOVED.
FILLETS CUT INTO PIECES ARE ALSO CLASSIFIED AS FILLETS IN THIS HEADING
THIS HEADING COVERS FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED) IN THE FOLLOWING STATES ONLY:
(ii) FROZEN, OFTEN PRESENTED IN THE FORM OF FROZEN BLOCKS.
COMBINED NOMENCLATURE EXPLANATORY NOTES
0304 19 13 to 0304 19 39
FILLETS
SEE THE HS EXPLANATORY NOTES TO HEADING 0304, (1) (ABOVE).
THESE SUBHEADINGS ALSO COVER FILLETS CUT INTO PIECES PROVIDED THAT THE PIECES CAN BE IDENTIFIED AS HAVING BEEN OBTAINED FROM
FILLETS. THE SPECIES MOST USED FOR THIS PURPOSE ARE TROUT, SALMON, COD, HADDOCK, SAITHE, REDFISH (FOR EXAMPLE, NORWAY HADDOCK),
WHITING, HAKE, GILT HEAD BREAM OR DORADE, SOLE, PLAICE, TURBOT, LING, TUNE, MACKEREL, HERRING AND ANCHOVY.
0304 21 00 to 0304 29 99
FROZEN FILLETS
SEE THE EXPLANATORY NOTES TO SUBHEADINGS 0304 19 13 TO 0304 19 39 (ABOVE).
THESE SUBHEADINGS INCLUDE DEEP-FROZEN BLOCKS OR CONSISTING OF FILLETS OR PIECES OF FILLETS (USUALLY FROM COD), WHETHER OR
NOT MIXED WITH A SMALL AMOUNT (NOT EXCEEDING 20 % BY WEIGHT) OF SEPARATE FLAKES OF THE SAME SPECIES OF FISH USED MERELY TO
FILL UP SPACES IN THE BLOCKS OR SLABS. THE BLOCKS OR SLABS ARE INTENDED TO BE CUT UP INTO SMALLER PIECES (PORTIONS, FINGERS, ETC.) WHICH ARE PACKED FOR RETAIL.