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. FROZEN FILLETS OF FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDADE.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030471 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)
CN CODE 03047110 - COD OF THE SPECIES GADUS MACROCEPHALUS
TARIC CODE 0304711090 - OTHER THAN FOR PROCESSING
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S, SECTION 1 OF HEADING 0304