FROZEN LOBSTER TAILS. THE LOBSTER TAILS ARE RAW. PACKAGED IN A CLEAR BAG FOR RETAIL SALE. MADE FROM THE NORTHWEST ATLANTIC LOBSTER - HOMARUS AMERICANUS.

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 UESED TO IDENTIFY THE TYPE OF PACKAGING, GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 0306 12: FROZEN LOBSTERS (HOMARSU SPP) CN CODE 0306 12 90 - : OTHER THAN WHOLE LOBSTER TARIC CODE 0306129090 - OTHER THAN LOBSTER (HOMARUS AMERICANUS) , IN PIECES, COOKED. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (1) TO 03.06