Information for ruling 600010834
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2024
- Expiry date
- 30 Jun 2027
- Commodity code
- 2309904189 (opens in new tab)
- Description
- Suet pellets for feeding wild garden birds. Made from wheat flour, beef fat, glycerine, calcium carbonate and dried mealworms. The ingredients are all placed in a mixing machine and blended together to form a thick paste like substance. The mixture is then forced through a specialist extruder, fitted with a purpose made die to produce the pellet shapes. The end consumer places the pellets in either a pellet feeder, peanut feeder, on bird tables or on the ground to attract a variety of garden birds. Products are packaged in a range of ways from small (500g - 1.5kg) in printed film bags and 3-5kg tubs, 5-12.6kg boxes, dependent upon customer requirements, for wholesale and retail sale
- Keywords
-
- AS PELLETS
- SUET
- BEEF FAT
- PREPARED
- PREMIXTURES
- EXTRUDED
- 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.