Information for ruling 600010381
This section is Advance Tariff Ruling
- Start date
- 30 May 2024
- Expiry date
- 29 May 2027
- Commodity code
- 1211908690 (opens in new tab)
- Description
- It is a plant powder that is used for human consumption. Consists of a 100% Ashwagandha Powder that is naturally grown in India. The process from plant to powder is through drying and grinding the leaves/plant into a fine powder. The powders are then packaged in polypropylene bags for export.
- Keywords
-
- PARTS OF PLANTS
- FOR MEDICINAL PURPOSES
- FOR HUMAN CONSUMPTION
- PLANTS AND PLANT PRODUCTS
- AS POWDER
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 – Has been used to classify this product by the terms of heading under section: 1211 - Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered GIR 5(B) has been used to identify the type of packaging: polypropylene bags GIR 6 – Has been used to classify this product by the terms of heading under section: 121190 – Other than Ginseng roots, Coca leaf, Poppy straw, Ephedra and bark of african cherry (prunus africana) 8 digit Code:12119086 – Other than Tonquin Beans 10 digit Code: 1211908690 - Other than elsewhere specified Also classified in accordance with: Chapter 12 Note 4 Harmonized System Explanatory Notes (HSENS) to heading 12