Information for ruling 600010833
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2024
- Expiry date
- 30 Jun 2027
- Commodity code
- 2309904189 (opens in new tab)
- Description
- Bird food For feeding of wild garden birds. Containing (by weight): Barley and wheat flour, beef fat, calcium carbonate, glycerine, whole and cut wheat , barley, black sunflower seeds. The product is made in a 2-stage process, a dry blend is prepared from the whole and cut wheat, barley, and black sunflower seeds. The blend is added to the rest of the ingredients in a large auger mixer until a dough like consistency is achieved. This mix is then fed into specialist presses which form the mix into balls. They are then subjected to approx 30 minutes in a blast chiller to -18 deg C. On exiting the blast chiller, the balls are transferred to various packing lines from plastic wrapping, typically 4 -12 packs, to boxes, 50 - 150 balls, to plastic tubs, typically 50 - 150 balls, depending on the variant required by the customer. The end consumer places the balls in fat ball feeders on bird tables or on the ground to attract a variety of garden birds.
- Keywords
-
- WITH STARCH
- SUET
- BEEF FAT
- PREPARED
- PREMIXTURES
- BIRD FOODS
- ANIMAL FOODS
- 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 5b has been used to identify the type of packaging - various packing lines from plastic wrapping, typically 4 -12 packs, to boxes, 50 - 150 balls, to plastic tubs, typically 50 - 150 balls. GIR 6 has been used to classify the goods to subheading level 290990- Other than dog or cat food, put up for retail sale. 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. 8-digit code 23099041 Containing no milk products or containing less than 10% by weight of such products. 10-digit code 2309904189 Other, than elsewhere specified in this heading. Also classified in accordance with: Heading 2309 Chapter Note 1 Harmonised System Explanatory Notes (HSEN) to heading: 2309 notes (1)(3) Combined Nomenclature Explanatory Note CNEN to heading: 2309.