Information for ruling 600009338
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Product is Vitamin D with a Tapioca dextrin powder. The tapioca dextrin acts as the carrier for the vitamin D. It is a intermediate product and will be further compounded into the finished product to be sold as a food supplement. Contains tapioca dextrin and lichen extract (source of vitamin D).
- Keywords
-
- VITAMIN D
- FOOD PREPARATION
- AS POWDER
- DEXTROSE
- DEXTRINS
- NOT COMPLETE
- 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 2106 – Food preparations not elsewhere specified or included GIR 2A - has been used as the goods are incomplete/unfinished as they haven’t been compounded into tablets yet. 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 compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages and flavoured or coloured sugar syrups; 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 of starch. 10 Digit Code Other than erythritol in blends with less than 10% of other products and containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (invert sugar expressed as sucrose); Other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; Other than elsewhere specified. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (B) and (16) The Harmonized System Explanatory Notes (HSENs) to heading 2936