Information for ruling 600010350
This section is Advance Tariff Ruling
- Start date
- 07 May 2024
- Expiry date
- 06 May 2027
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Probiotic Food Supplement A food supplement containing a live micro-organism. The supplement is put up in tablet form in glass bottles. Ingredients: Microorganism, Lactose, Corn Starch , Crystal Cellulose , Sugar, Magnesium Stearate, Talc
- Keywords
-
- SUCROSE
- AS TABLETS
- CORN STARCH
- MISCELLANEOUS FOOD PRODUCTS
- FOOD SUPPLEMENTS
- LACTOSE
- 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 2106 - Food preparations not elsewhere specified or included 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 containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10 digit code 2106909849 – Other than containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose ( including 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 in the heading. Also classified in accordance with: Chapter 21 Additional Note 5 Harmonised System Explanatory Notes (HSENs) to 2106