Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES. 03 07 CRUSTACEANS, FIT FOR HUMAN CONSUMPTION. 03 07 99 OTHER SEA EGGS: 03 07 99 10 OTHER SEA EGGS: Commodity Code Description 03 07 99 10 100 SEA-EGGS,FRESH,CHILLED,FROZEN OR DRIED BY NATURAL MEANS (NO VAT) 03 07 99 10 200 SEA-EGGS.DRIED OTHER THAN BY NATURAL MEANS OR OTHERWISE PREPARED (VAT)