Skip to main content
Back

Information for ruling 600011337

This section is Advance Tariff Ruling

Start date
14 Nov 2024
Expiry date
13 Nov 2027
Description
Product is a probiotic food supplement for children designed to support the digestive and immune health of children in a tropical flavour. The tablets are in a compressed tablet form. They are made from a blend of high-quality, clinically-proven probiotic strains and are free from artificial additives, sweeteners, and preservatives. 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.
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)