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 0303 - FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030342 - YELLOWFIN TUNA (THUNNUS ALBACARES).
CN CODE 03034290 - OTHER THAN FOR THE INDUSTRIAL MANUFACTURE OF PRODUCTS FALLING WITHIN HEADING NO. 16.04
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S TO HEADING 0302, WHICH ALSO APPLY TO HEADING 0303 MUTATIS MUTANDIS