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 FOR SMOKED FISH INCLUDING FILLETS.
TARIC CODE 0305498090 FOR OTHER THAN BIG EYE TUNA.
ALSO CLASSIFIED IN ACCORDANCE WITH SECTION
1 AND HSENS TO 0305.