Information for ruling 600010835
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2024
- Expiry date
- 30 Jun 2027
- Commodity code
- 2309904189 (opens in new tab)
- Description
- Wild Bird food with suet The product is wild bird feed. This type of feed has been designed for the consumption of free wild birds. The feed is made up of a mixture of wheat, barley, maize, black sunflower seeds, glycerine, calcium carbonate, beef fat, with 10% or more of starch. The ingredients are fed from silos or storage tanks and blended in a bulk mixing plant prior to transfer to various packing plants. The end consumer places the mixed feed in the garden, in seed feeders, on bird tables, or on the ground to attract and feed a wide variety of wild garden birds. Typical analytical breakdown is Protein, Fibre, Oil, Ash, Moisture, Starch. The product is packaged in several ways depending on a customer’s request, but is typically packed into small, 1kg to 4kg bags. Then large 12.6kg to 20 kg bags or 3kg to 5kg tubs for wholesale provision.
- Keywords
-
- SEEDS
- BEEF
- PREMIXTURES
- SUET
- BIRD FOODS
- FEEDING
- WHEAT
- WITH STARCH
- 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: packed into small, 1kg to 4kg bags. Then large 12.6kg to 20 kg bags or 3kg to 5kg tubs for wholesale provision. GIR 6 has been used to classify the goods to subheading level: 230990 Other than Dog or Cat food, put up for retail sale. 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.