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Information for ruling 600007986

This section is Advance Tariff Ruling

Start date
18 Aug 2023
Expiry date
17 Aug 2026
Description
The item is Magnesium Citrate Powder, designed to be used in food supplement, usually added to over-the-counter tablets/capsules. CAS No: 153531-96-5. The product comes as white powders, packaged in 25kg paper bags.
Keywords
  • AS POWDER
  • WHITE
  • MAGNESIUM
  • FOOD SUPPLEMENTS
  • FOR CAPSULING
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 of 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 2918- Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 291815- Salts and esters of citric acid- of Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 10 Digit Code 2918150090- Other than Trisodium citrate dihydrate Also classified in accordance with: Chapter 29 note 1 Harmonised System Explanatory Notes (HSENs) to heading 2918