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Information for ruling 600010000

This section is Advance Tariff Ruling

Start date
26 Apr 2024
Expiry date
25 Apr 2027
Description
Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Skin & Coat Blend (Vegetable Oil, Dried Bovine Whey Protein Concentrate, Condensed Bovine Whey, Condensed Bovine Whey Solubles, Mono & Diglycerides of Edible Fats or Oils, Sodium Aluminosilicate, Saccharomyces cervisiae yeast culture, Dried Lactobacillus acidophilus fermentation product, Dried Enterococcus faecium fermentation product, Dried Lactobacillus casei fermentation product, Dried Lactobacillus plantarum fermentation product, Dried Aspergillus niger fermentation extract, Dried Aspergillus oryzae fermentation extract, Dried Bacillus subtilis fermentation extract, Processed Grain By-Products, Lecithin, Vegetable Oil, Vitamin E (mixed tocopherols), Extracted Citric Acid Presscake, Yeast Extract, Cranberry Extract, DL-Methionine, Zinc Proteinate, Biotin, Glycine) Sunflower Lecithin Vegetable Glycerin Tapioca Powder Sweet Potato Powder Arabic Gum MOS MAX Blend (Yeast extract, Primary dried yeast) Micronized Ahiflower Seed Organic Fruit Blend (apple, cranberry, blueberry, & silica) Ahiflower Oil Guar Gum Citric acid & buffered white distilled vinegar Pumpkin Powder Sunflower oil & rosemary extract. It is intended as a treat/supplement and is not the bulk of the dogs diet.
Keywords
ANIMAL FOODS WITH STARCH DOG FOODS ANIMAL FOOD SUPPLEMENTS STARCHES DOG CHEWS FOR DOGS
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 2309 - Preparations of a kind used in animal feeding GIR 5b - has been used to identify the type of packaging as in a 8 oz plastic container. GIR 6 - has been used to classify the goods to subheading level 230910 Dog or cat food, put up for retail sale 8 Digit Code 23091011 Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of headings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products; Containing starch, glucose, glucose syrup, maltodextine or maltodextrine syrup; Containing no starch or containing less than 10% or less by weight of starch; containing no milk products or containing less than 10% by weight of such products. Also classified in accordance with: Chapter note 1 to chapter 23 The Harmonized System Explanatory Notes (HSENs) to 2309 including note (B)