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Information for ruling 600007386

This section is Advance Tariff Ruling

Start date
28 Jun 2023
Expiry date
27 Jun 2026
Description
Dried Green Lipped Mussel in the form of a free flowing fine brown powder with some added anti-oxidant. It is used in food supplements to support joint care and connective tissue. The product is packed in 25kg cartons for transport and storage.
Keywords
  • MUSSELS
  • AS POWDER
  • DRIED
  • 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 (GIR)s: GIR 1 has been used to classify this product to heading 0309 - Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption GIR 5B has been used to determine the packaging - 25kg cartons for storage and transport. GIR 6 has been used to classify this product to sub-heading level 030990 - Other than of fish Ten Digit Code 0309900025 - Of molluscs; other than fresh or chilled, or frozen. Also classified in accordance with: Chapter Note 1 (c) to Chapter 3 Chapter Note 3 to Chapter 3 Harmonised System Explanatory Note to Heading 0309