Information for ruling 600010002
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2024
- Expiry date
- 25 Apr 2027
- Commodity code
- 2309103100 (opens in new tab)
- Description
- Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Vegetable Glycerin Sweet Potato Powder Sunflower Lecithin Tapioca Powder Arabic Gum MOS MAX Blend (Yeast extract, Primary dried yeast) Immune Colostrum (bovine) Calming Colostrum (bovine) Neuro Colostrum (bovine) Micronized Ahiflower Seed 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
- 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 8oz plastic canister 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 23091031 Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products; Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup; Containing more than 10% but not more than 30% 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)