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Information for ruling 600009296

This section is Advance Tariff Ruling

Start date
08 Dec 2023
Expiry date
07 Dec 2026
Description
A liquid food supplement for horses. This is taken to aid digestion. Purified h20 Bicarbonate Calcium carbonate Carbomer Propyl paraben
Keywords
  • FOR HORSES
  • FOR HEALTH USE
  • ANIMAL FOOD SUPPLEMENTS
  • NUTRITIONAL LIQUIDS
  • FOR ANIMALS
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s:GIR 1 has been used to classify this product by the terms of heading 2309: Preparations of a kind used in animal feeding GIR 6 Has been used to classify this product by the terms of heading 230990: Other than dog or cat food, put up for retail sale 8 Digit code 2309096: Other than beet-pulp with added molasses 10 Digit code 2309909659: Oher than dog or cat food put up for sale Also classified in accordance with: Harmonised System Explanatory Notes to heading 2309