Information for ruling 600010836
This section is Advance Tariff Ruling
- Start date
- 02 Jul 2024
- Expiry date
- 01 Jul 2027
- Commodity code
- 2309904189 (opens in new tab)
- Description
- Feed for wild birds. This type of feed has been designed as food for wild bird, and compromises mostly of wheat, barley, maize and sunflower seeds. Ingredients are fed from silos or storage tanks and blended in a bulk mixing plant prior to transfer to various packing plants for retail sale. The consumer places the bird feed in the garden, in seed feeders, on bird tables or scattered on the ground to attract and feed a wide variety of wild birds. The product is packaged in several ways depending on the customer’s request. The bird feed is typically packaged in several sizes: small, 1kg to 4kg bags, large 12.6kg to 20 kg bags or 3kg to 5kg tubs.
- Keywords
-
- SEEDS
- WITH STARCH
- BIRD FOODS
- WHEAT
- PREPARED
- PREMIXTURES
- 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, small, 1kg to 4kg bags, large 12.6kg to 20 kg bags or 3kg to 5kg tubs. 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