Information for ruling 600012863
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 2208906900 (opens in new tab)
- Description
- A mushroom tincture, enhanced with Vitamin C to support normal psychological function and reduce tiredness and fatigue. Contains mushroom, herbs and plant extracts. With an alcoholic strength by volume of 29%. It is in a liquid form and is dosed using a pipette. Recommended dosage: 1.5ml directly under the tongue or add 1.5ml into 240ml of a liquid. Presented in a 50ml glass bottle and packaged in a cardboard outer retail box.
- Keywords
-
- ALCOHOLIC BEVERAGES
- AS LIQUID
- VITAMIN C
- FOR HEALTH USE
- FOOD SUPPLEMENTS
- ORGANIC MUSHROOM
- PUT UP FOR RETAIL SALE
- HERBS
- 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 2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 5B has been used to identify the type of packaging: 50ml bottle GIR 6 has been used to classify the goods to subheading level 220890 - Other than elsewhere specified within this heading 8 Digit Code 22089069 - Other spirituous beverages Also classified in accordance with: Chapter 22 Note 3 Harmonised System Explanatory Notes to heading 2208