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ANNEX U.K.

Description of goods		Classification (CN Code)	Reasons
(1)		(2)	(3)
A product composed of the meat of different crustaceans and molluscs (in % per weight):		1605 54 00	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 16 and the wording of CN codes 1605 and 1605 54 00. The product consists of ‘seafood’ (meat of different crustaceans and molluscs) a part of which is raw or blanched (heading 0307) while another part is cooked (heading 1605). Such a product is considered a preparation, taking into account that cooking excludes classification in Chapter 3 as the product, even partially, has been prepared by a process not provided for in that Chapter (see also the Harmonised System Explanatory Notes to Chapter 3, General, fifth paragraph). As cuttlefish and squid predominate by weight, the product is classified by application of Note 2 to Chapter 16 under the CN code of Chapter 16 corresponding to the predominant part of the preparation. The product is therefore to be classified under CN code 1605 54 00 as prepared or preserved cuttlefish and squid.
— raw squid and cuttlefish entacles	25
— raw squid and cuttlefish strips	20
— raw squid rings	20
— cooked baby yellow clam	20
— blanched shrimps	15
The product is presented in frozen state (at a temperature of – 20 °C) in bags of 1 kg (net weight 800 grams).