The Explanatory Note to heading 16.04 applies, mutatis mutandis, to crustaceans, molluscs and other aquatic invertebrates, except that crustaceans, in shell, which have been cooked by steaming or by boiling in water (whether or not with small quantities of provisional chemical preserving agents) fall in heading 03.06.
The crustaceans and molluscs most commonly prepared or preserved include crab, shrimps and prawns, lobster, crawfish, crayfish, mussels, octopus, squid and snails. The principal other aquatic invertebrates, prepared or preserved, of this heading are sea-urchins, sea cucumbers (beches-de-mer) and jellyfish.
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