Product is a powdered food supplement, formulated to support and strengthen the immune system of children. They are made from a blend of organic fruits, vegetables, and powerful immune-boosting ingredients such as elderberry and vitamin C and are free from artificial additives, sweeteners, and preservatives. They are packaged in small single serving packets to take on the go and are designed to be mixed into water, juice, or smoothies. It contains more then 5% starch, 0% milkfats and less than 60% sucrose.
Keywords
PUT UP FOR RETAIL SALE
FOOD SUPPLEMENTS
AS POWDER
FOR HUMAN CONSUMPTION
VITAMINS
READY FOR MIXING
WITH STARCH
FOOD PREPARATION
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 in small packets to take on the go.
GIR 6 - has been used to classify the goods to subheading level 210690 Other than protein concentrates and textured protein substances.
8 Digit Code 21069098 Other than compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages and flavoured or coloured syrups; 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 2106909849 Other than erythritol in blends with less than 10% of other products or containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); Other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; Other than elsewhere specified.
Also classified in accordance with:
Additional chapter note 5 to chapter 21
The Harmonized System Explanatory Notes (HSENs) to heading 2106 including note (16)