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Information for ruling 600012069

This section is Advance Tariff Ruling

Start date
13 Feb 2025
Expiry date
12 Feb 2028
Description
The product is black soldier fly larvae oil, is rich in lauric acid, this high-fat oil is used in the livestock industry, cosmetics, and pharmaceutical products. The product is packaged in a 50-litre drum. Process: The black soldier fly larvae is dried and fed into a mechanical oil expeller, which uses a screw press mechanism to remove the oil from the fly larvae. Resulting into oil free fly larvae cake along with fly larvae oil. The fly oil is passed through a mesh to clean it. Ingredients: Black soldier fly larvae oil, Antioxidant.
Keywords
  • AS OIL
  • ANIMAL FATS, OILS, AND EXTRACTS
  • FOR ANIMAL CONSUMPTION
  • UNFIT FOR HUMAN CONSUMPTION
  • CLEANED
  • INSECTS
  • DRIED
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)); andb. 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 1506 - Other animal fats and oils and their fractions, whether or not refined, but not chemically modified GIR 5 (b) - Has been used to identify the type of packaging – Packaged in a 50 litre plastic drum Also classified in accordance with: Chapter 23 Heading 2903 Chapter Note 1 Harmonized system explanatory notes (HSENs) to heading 1506