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 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030743 - FROZEN SQUID (OMMASTREPHES SPP, LOLIGO SPP, NOTOTODARUS SPP, SEPIOTEUTHIS SPP)
CN CODE 03074392 - ILEX SPP
ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO HEADING 0307 REFER.