Product is a food supplement for children designed to help them relax before bed time. The tablets are in a compressed tablet form. 30 tablets are packaged in a eco-friendly child safe bottle. The supplements contain less than 1.5%milktfats, 5% sucrose or isoglucose and 5% glucose or starch. They do not contain melatonin.
Keywords
PUT UP FOR RETAIL SALE
FOOD SUPPLEMENTS
FOR HUMAN CONSUMPTION
FOOD PREPARATION
AS TABLETS
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 of 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 as 30 tablets in a eco safe bottle
GIR 6 - has been used to classify the goods to subheading level 210690 Other than protein concentrates and textures protein substances.
8 Digit Code 21069092 Other than compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages or flavoured or coloured sugar syrups; 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; Other than erythritol in blends with less than 10% of other products.
Also classified in accordance with:
Additional chapter note 1 and 5 to chapter 21
The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (16)