Information for ruling 600007015
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2023
- Expiry date
- 11 Jun 2026
- Commodity code
- 1302197000 (opens in new tab)
- Description
- This is an extract from Ashwagandha . It is added to tablets and capsules as a food supplement. It consists of Ashwagandha and matlodextrin. It is packed in 25kg drums and imported from China.
- Keywords
-
- AS POWDER
- FOR HUMAN CONSUMPTION
- PLANTS AND PLANT PRODUCTS
- FOOD 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 (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)