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Heading 0306 : Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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.
This heading covers :(1) Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine. (2) Smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process. (3) Crustaceans, in their shells, cooked by steaming or by boiling in water (whether or not small quantities of provisional chemical preserving agents have been added); they may also be chilled, frozen, dried, salted or in brine.
The main kinds of crustaceans are lobsters, sea crawfish, crayfish, crabs, shrimps and prawns.
The heading also covers parts of crustaceans (e.g., "tails" of lobsters or crayfish, crabs' claws), provided those not in shell have been subjected to no other processes than those specified in (1) above.
The heading also includes flours, meals and pellets of crustaceans fit or suitable for human consumption. The heading does not cover : (a) Sea‑urchins and other aquatic invertebrates of heading 03.08. (b) Crustaceans (including parts thereof) prepared or preserved by processes not provided for in this heading (e.g., shelled crustaceans boiled in water) (heading 16.05).
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