Information for ruling 600008065
This section is Advance Tariff Ruling
- Start date
- 07 Sep 2023
- Expiry date
- 06 Sep 2026
- Commodity code
- 1301900000 (opens in new tab)
- Description
- The item is Boswelia Serrata Powder, made from the extract derived from the tree Boswellia Serrata, designed to be used in food supplement. Its appearance is an off-white powder. Ingredients: 100% Boswelia Serrata Powder. The item is packaged in 25kg paper drums.
- Keywords
-
- FOOD PREPARATION
- AS POWDER
- FOOD SUPPLEMENTS
- FOR FOOD INDUSTRY
- GUMS
- 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 1301 - Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) GIR 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 130190 - Other than Gum arabic Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to heading 1301