THESE ALASKA POLLACK FROZEN INTERLEAVED FILLET BLOCKS ARE CLASSIFIED TO COMMODITY CODE 0304298590 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR):
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 0304.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION I NOTES:
1. ANY REFERENCE IN THIS SECTION TO A PARTICULAR GENUS OR SPECIES OF AN ANIMAL, EXCEPT WHERE THE CONTEXT OTHERWISE REQUIRES, INCLUDES A REFERENCE TO THE YOUNG OF THAT GENUS OR SPECIES.
2. EXCEPT WHERE THE CONTEXT OTHERWISE REQUIRES, THROUGHOUT THE NOMENCLATURE ANY REFERENCE TO 'DRIED' PRODUCTS ALSO COVERS PRODUCTS WHICH HAVE BEEN DEHYDRATED, EVAPORATED OR FREEZE-DRIED.
HARMONISED SYSTEM EXPLANATORY NOTES:
HSEN TO HEADING 0304; FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN.
COMBINED NOMENCLATURE EXPLANATORY NOTES:
CNEN TO CODES 0304 21 00 TO 0304 29 99; FROZEN FILLETS.
EXCLUSIONS/INCLUSIONS:
THE ITEM IS EXCLUDED FROM CODE 0304298510 AS IT DOES NOT CONFORM TOTHE END USE REQUIREMENTS REGARDING PROCESSING AS STATED IN FOOTNOTE TM119 WHICH STATES: CHECKS TO ENSURE THAT THE PRODUCTS ARE ACTUALLY PROCESSED ARE CARRIED OUT IN ACCORDANCE WITH THE RELEVANT COMMUNITY PROVISIONS. TOTAL OR PARTIAL SUSPENSION OF THE DUTY ON THESE PRODUCTS SHALL BE PERMITTED WHERE THEY ARE TO UNDERGO ANY OPERATION, EXCEPT WHERE TO UNDERGO ONLY ONE OR MORE OF THE FOLLOWING: - CLEANING, GUTTING, HEADING, TAILING, - CUTTING (EXCLUDING DICING, FILLETING, CUTTING OF FROZEN BLOCKS OR SPLITTING OF FROZEN INTERLEAVED FILLET BLOCKS), - SAMPLING, SORTING, - LABELLING, - PACKING, - CHILLING, - FREEZING, - DEEP-FREEZING, - THAWING, SEPARATION. THE SUSPENSION IS NOT ALLOWED FOR PRODUCTS INTENDED, IN ADDITION, TO UNDERGO TREATMENT (OR OPERATIONS) QUALIFYING FOR SUSPENSION WHERE SUCH TREATMENT (OR OPERATIONS) IS (ARE) CARRIED OUT AT RETAIL OR CATERING LEVEL. THE SUSPENSION OF CUSTOMS DUTIES SHALL APPLY ONLY TO FISH INTENDED FOR HUMAN CONSUMPTION.