Information for ruling 600006776
This section is Advance Tariff Ruling
- Start date
- 13 Jul 2023
- Expiry date
- 12 Jul 2026
- Commodity code
- 2003909000 (opens in new tab)
- Description
- The Chaga Mushroom (Inonotus obliquusis) Extract comes in the form of a fine, brown powder. It is intended for human consumption and used for sports and health supplements. The Chaga Mushroom Extract comes in plastic bags in 25kg drums.
- Keywords
-
- MUSHROOMS
- AS POWDER
- FOOD PREPARATION
- AS SUPPLEMENTS
- 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)). General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid GIR 5 (b) - Has been used to identify the type of packaging – plastic bags in a 25kg drum GIR 6 - Has been used to classify the goods to subheading level 200390 Other than Mushrooms of the genus Agaricus 8 Digit Code 20039090 Other than Truffles Also classified in accordance with: Chapter Note 1 (a) to Chapter 20 refers Harmonised System Explanatory Notes (HSENs) to Chapter 13 refers Harmonised System Explanatory Notes (HSENs) to Heading 1302 refers Harmonised System Explanatory Notes (HSENs) to Heading 2003 refers