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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 030743: CUTTLEFISH AND SQUID; FROZEN.
CN CODE 03074399: OTHER - OTHER THAN ELSEWHERE SPECIFIED IN THE HEADING
TARIC CODE 0307439931: TODARODES PACIFICUS;OTHER THAN POD WITH SKINS AND FINS, FOR PROCESSING; OTHER THAN WHOLE OR TENTACLES AND FINS FOR PROCESSING.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN TO CHAPTER 3
HSEN TO HEADING 0307 REFERS.