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Information for ruling 600009206

This section is Advance Tariff Ruling

Start date
20 Nov 2023
Expiry date
19 Nov 2026
Description
A liquid iron food supplement with nutrients to help maintain health and vitality. Iron contributes to normal formation of red blood cells and haemoglobin and normal oxygen transport in the body. This also contains vitamins B6 & B12 which contribute to normal energy release plus iron and folate which contribute to the reduction of tiredness and fatigue. Packed in a bottle and then placed into a carton with an information leaflet.
Keywords
  • VITAMIN B
  • AS LIQUID
  • MINERAL SUBSTANCES
  • IN BOTTLES
  • FOOD SUPPLEMENTS
  • VITAMINS
  • FOOD PREPARATION
  • IRON
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 2106 - Food preparations not elsewhere specified or included GIR 5B has been used to identify the type of packaging: bottle GIR 6 has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textured protein substances 8-digit code 21069098 - Other than containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10-digit code 2106909849 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106