Guidance

Food supplement (Tariff notice 22)

Changes to the Tariff on a food supplement that stops hair loss, forcing hair growth.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

A product, composed of fine beige granules, containing white particles, presented in bulk.

The product contains the following and excipients:

  • methionine
  • cystine
  • calcium pantothenate
  • thiamine-chlorhydrate
  • pyridoxine-chlorhydrate
  • para-aminobenzoic acid
  • millet extract (Panicum miliaceum)
  • wheat-germ extract
  • medicinal yeast
  • iron
  • zinc
  • copper (in complex bond)

In a further production process, the product is homogenised in order to be put into capsules.

The product is presented to be used as a food supplement that stops hair loss, forcing hair growth. It is also presented to be beneficial in cases of dry and flaky skin, itchiness and seborrhoea, and to strengthen nails.

Classification (Combined Nomenclature (CN) code)

2106 90 92

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92.

The product is a preparation in bulk form essentially containing nutrients (proteins, essential vitamins and minerals) needed to stimulate healthy hair and nails growth. Classification under heading 3003 is therefore excluded (see also the Harmonized System Explanatory Notes (HSEN) to heading 3003 , third and sixth paragraph).

Consequently, the product is a food preparation not elsewhere specified or included (see also the HSEN to heading 2106 , second paragraph, point (16)).

The product is therefore to be classified under CN code 2106 90 92 as a food preparation not elsewhere specified or included.

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.gov.uk

This Tariff notice is published for information purposes only.

Published 17 June 2019