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)