Guidance

Animal feed premix from sugar beet molasses (Tariff notice 25)

Find out how animal feed premix using betaine to reduce sugar content in sugar beet molasses, is classified for tariff purposes.

A new regulation was published on 13 September 2018 in 2018/1243 L 232/1 – 3.

Description of goods

A dark brown, aqueous extract and having the following composition (% by weight):

  • betaine 40
  • water 40
  • sucrose 2,2
  • ash 3
  • other organic substances (like amino acids and organic acids)

The product is produced from sugar beet molasses by filtration, chromatographic purification and subsequently concentration of betaine. Thereby the sugar content is reduced from approximately 60% to 2% and the betaine content is increased from 5% to 40%. The product is used solely as an animal feed premix facilitating digestion and maintaining intestinal stability. The product is packed in 1,000kg containers or imported in bulk.

Classification

The Combined Nomenclature (CN) code for these goods is 2309 90 96.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN) and the wording of CN codes 2309, 2309 90 and 2309 90 96.

The product cannot be classified under heading 1703 as molasses because it does not contain an appreciable amount of sugar (see also the Harmonized System Explanatory Notes (HSEN) to heading 1703, first paragraph, penultimate sentence).

The product cannot be classified under heading 2303 as other waste of sugar manufacture due to its deliberate production from molasses in conjunction with its intended use as a feed premix (see also the HSEN to heading 2303, letter (D)). A feed premix which improves digestion in animals is a preparation of a kind used in animal feeding of heading 2309 (see also the HSEN to heading 2309, part (II) (C), point (1)).

The product is therefore to be classified under CN code 2309 90 96 as a preparation of a kind used in animal feeding.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

Published 20 September 2018