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 0307: MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSCS, FIT FOR HUMAN CONSUMPTION.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030799: OTHER, INCLUDING FLOURS, MEALS AND PELLETS, FIT FOR HUMAN CONSUMPTION.
CN CODE 03079911: OTHER, FROZEN.
TARIC CODE 0307991190: ILLEX SPP.,OTHER THAN ELSEWHERE SPECIFIED.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSENS TO HEADING 0307 REFER.