Ashwagandha is a botanical extract from the root of Withania Somnifera, it is available in capsule form to promote self care. Ingredients include Ashwagandha root in a shell capsule. put up for retail sale in a glass jar with 60 capsules.
Keywords
PUT UP FOR RETAIL SALE
FOOD SUPPLEMENTS
AS CAPSULES
MINERAL SUBSTANCES
PUT UP IN MEASURED DOSES
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 - a glass jar
GIR 6 - Has been used to classify this product by the terms of heading 210690: Other than protein concentrates and textured protein substances
8 Digit code – 21069098 - Other than 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 – 2106909869 – Other than calcium carbonate
Also classified in accordance with:
Harmonized System Explanatory Notes (HSEN)s to heading 2106 note 16
Additional chapter notes 1 and 5 to chapter 21