Information for ruling 600010212
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 2309904189 (opens in new tab)
- Description
- The product is described as a dietary supplement in the form of a paste for oral administration aimed at improving the digestion of performance horses. The product contains sucrose, starch, fat (no fat derived from dairy products) and proteins (no proteins derived from dairy products). Sold in cardboard boxes containing 30 syringes, each with 27 grams of the product.
- Keywords
- SYRINGES WITH STARCH FATS ANIMAL FOOD SUPPLEMENTS PROTEINS AS PASTE TAKEN ORALLY FOR DIGESTION FOR ANIMAL CONSUMPTION SUCROSE IN BOXES FOR HORSES DIGESTIVE SYSTEM
- 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)). 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 5 (b) has been used to identify the type of packaging: in cardboard boxes containing 30 syringes, each with 27 grams of the product. GIR 6 has been used to classify the goods to subheading 230990: Other than dog or cat food, put up for retail sale. 8 Digit Code 23099041: Other, including premixes; 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 maltodextrin 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. 10 Digit Code 2309904189: Other than elsewhere specified; Other than dog or cat food, not put up for retail sale. Also classified in accordance with: Chapter 23 Note 1 Harmonised System Explanatory Notes (HSEN) to Heading 23.09 (ii)(C)(1) Combined Nomenclature Explanatory Notes (CNEN) 2309 EC Regulation "EN to CNEN 31/01/2018 C34/26"