THE SOUTHERN FRIED CHICKEN BREAST FRITTES HAVE BEN CLASSIFIED TO COMMODITY CODE 1602323090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 1602 OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD
GIR 5(B) HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKAGING FOR THE PRODUCT E.G SEALED PLASTIC BAG
GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
NOTE 2 TO CHAPTER 16 STATES
2. FOOD PREPARATIONS FALL IN THIS HEADING PROVIDED THAT THEY CONTAIN MORE THAN 20 PER CENT BY WEIGHT OF SAUSAGE, MEAT, MEAT OFFAL, BLOOD, FISH OR CRUSTACEANS, MULLOSCS OR OTHER AQUATIC INVERTIBRATES, OR ANY COMBINATION THEREOF. IN CASES WHERE THE PREPARATIONS CONTAIN TWO OR MORE OF THE PRODUCTS MENTIONED ABOVE, IT IS CLASSIFIED IN THE HEADING OF CHAPTER 16 CORRESPONDING TO THE COMPONENT OR COMPONENTS WHICH DOMINATE BY WEIGHT.
THE HSENS TO HEADING 1602 PARAGRAPH 1 STATES
THIS HEADING COVERS ALL PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD OF THE KIND FALLING IN THIS CHAPTER, EXCEPT FOR SAUSAGES AND SIMILAR PRODUCTS, MEAT EXTRACTS AND MEAT JUICES HEADING 1603
THE HSENS TO CHAPTER 2 STATE
DISTINCTION BETWEEN MEAT AND MEAT OFFAL OF CHAPTER 2 AND OF CHAPTER 16
NOTE (B) STATES MEAT AND MEAT OFFAL COOKED IN ANY WAY (BOILED, STEAM, GRILLED, FRIED, ROASTED), OR OTHERWISE PREPARED OR PRESERVED BY ANY PROCES NOT PROVIDED FOR IN THIS CHAPTER, INCLUDING THOSE MERELY COVERED WITH BATTER OR BREAD CRUMBS, TRUFFLED OR SEASONED (E.G WITH PEPPER AND SALT) AS WELL AS LIVER PASTES AND PATES ARE CLASSIFIED INTO HEADING 1602.