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Information for ruling 600013361

This section is Advance Tariff Ruling

Start date
10 Jun 2025
Expiry date
09 Jun 2028
Description
Magnesium gummies, ⁠Made as a circular jelly like pastille, and used as a food supplement. Magnesium Gummies are used to supplement dietary intake of magnesium, to support bodily function. Magnesium contributes to a reduction of tiredness and fatigue. Magnesium also contributes to normal functioning of the nervous system, which contributes to normal psychological function. ⁠A sugar free formulation of Magnesium Gummies. • ⁠Magnesium Source: Magnesium citrate • ⁠Sweeteners (Sugar-Free): Isomalt, Maltitol, Steviol Glycosides • Gelling Agent: Pectin • Flavouring & Colourant: Purple Carrot Juice Concentrate, Fruit and Vegetable Juice Concentrate, Natural Raspberry Flavour • Others (Stabilisers etc): Sodium Citrate, Citric Acid, Vegetable Oil) Packed is a poly tub of 60 chewable Gummies, with a screw top lid, with a pink wraparound label describing the product.
Keywords
  • AS PASTILLES
  • AS FLAVOURING MATTER
  • WITHOUT SUGAR
  • FOR HUMAN CONSUMPTION
  • PUT UP FOR RETAIL SALE
  • MAGNESIUM
  • FOOD SUPPLEMENTS
  • VITAMINS
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 2106 - Food preparations not elsewhere specified or included. GIR 5b has been used to identify the type of packaging – poly tub with a screw top lid. GIR 6 has been used to classify the goods to subheading level 210690 – Other than Protein concentrates and textured protein substances. 8-digit code 21069092 – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch. 10-digit code 2106909285 – Other than Erythritol in blends with less than 10% of other products. Also classified in accordance with: Heading 2106 Additional Chapter note 5. Harmonized System Explanatory Notes (HSEN) to 2106 (B)(16) WCO 210690/21