Information for ruling 600005403
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2023
- Expiry date
- 13 Mar 2026
- Commodity code
- 2309103100 (opens in new tab)
- Description
- Munchie Dog Stick chews made from a rawhide derivative of vegetable origin. These are packed into a clear plastic bag. There are 100 chews to a pack weighing a total of 675 grams.
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) 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 2309: Preparations of a kind used in animal feeding GIR 6 has been used to classify this product by the terms of heading 230910: Dog or cat food, put up for retail sale. 8 Digit code 23091031: Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, containing more than 10% but not more than 30% by weight of starch, containing no milk products or containing less than 10% by weight of such products Also classified in accordance with: Harmonised System Explanatory Notes to heading 2309