CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 0306 CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE: CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION.
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030617 FROZEN; OTHER SHRIMPS AND PRAWNS.
CN CODE 03061799 OTHER THAN ELSEWHERE SPECIFIED.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS CHAPTER 3 GENERAL NOTE LAST PARAGRAPH PAGE I-3-1.
HSENS TO HEADING 0306 NOTE (1).