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Information for ruling 600015230

This section is Advance Tariff Ruling

Start date
14 Apr 2026
Expiry date
13 Apr 2029
Description
Evening Primrose Oil Softgel Capsules dietary and nutritional supplement supplying gamma-linolenic acid (GLA) and linoleic acid (LA) Each softgel capsule contains: Evening Primrose Oil Provides approximately: • GLA • LA Gelatin (Halal grade) – for softgel shell Glycerine (E422) – plasticiser Purified Water – for capsule shell formation packed in HDPE bottles
Keywords
  • EVENING PRIMROSES
  • FOOD SUPPLEMENTS
  • ACIDS
  • IN BOTTLES
  • SOFTGEL CAPSULES
  • NUTRITIONAL PROPERTIES
  • ACID OILS
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 5 (b) has been used to identify the type of packaging: in a plastic bottle. GIR 6 has been used to classify the goods to subheading 210690: Other than protein concentrates and textured protein substances. 8 Digit Code 21069092; Other than elsewhere specified; 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 elsewhere specified. Also classified in accordance with: Additional Note 5 to Chapter 21 Harmonised System Explanatory Notes (HSEN) to Heading 21.06 Note (16)