- Liquid product based on fermented milk products, with fruit 2202.90.95
5.5% + 12.1 Euro per 100kg (net); * Green-lipped mussel powder fit for human consumption 0307.99.8011%;
- Wheel with a diameter of approx. 20cm and width of 5cm, consisting of a plastic rim and solid plastic tyre. It can be mounted on articles such as carriages for disabled persons, walkers, hospital beds etc. 3926.90.97
6.5%; * Castor to be mounted on various articles such as hospital trolleys, hospital beds etc 7326.90.982.7%;
The above two classifications suggest an importer is looking to reduce duty costs by stripping down the wheel and castor to reduce duty costs. The classification of the assembled product is likely to attract 6.5% but by importing the castor separately and attributing the appropriate value to this article the importer will reduce their duty costs. This type of planning is well established but care needs to be taken to customs clear the goods separately, otherwise Classification Rule 2(a) can result in the components being grouped back together at the higher duty rate.