Information for ruling 600006955
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 1302197000 (opens in new tab)
- Description
- This product is an extract of Lutein (20%) from a marigold flower. The product is a food grade supplement normally added to a tablets/capsules. At the point of import the material is not fit for human consumption. The lutein is initially extracted before undergoing processes of filtration, purification, and concentration in that order. Finally it is dried and smashed before being stored and packed into 25kg drums. Contains 20% maltodextrin with the marigold extract.
- Keywords
-
- MALTODEXTRIN
- FLOWER EXTRACTS
- MARIGOLD EXTRACT
- PLANT BASED
- AS A SUPPLEMENT
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 1302 - Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. GIR 5(b) has been used to identify the type of packaging. The product is packed in 25kg drums. GIR 6 has been used to classify the goods to subheading level 130219 - Vegetable saps and extracts, other than elsewhere specified in the heading. 8 Digit Code 13021970 - Other than elsewhere specified in the subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to chapter 1302