' Of T, IE, /
0000 MemoN0, I^ 7 .. 2-6^21 I
- 10
^ I
TE R ^::,;^!"
,;,. ,;.
,* Co\It. ^^ BACON@ Pit, P, "As
RE PUBLIC OF Tl-IL PI-11LIPPINES
TARIFF COMMISSION
ADVANCE RULING ON TARIFF CLASSIFICATION
Pursuant to Section I too of RA I0863 (CMTA)
AHTN 2022 CODE AND 2025 RATE/S OF IMPORT DUTY 2 Tcc AR No.
AHTN 3302.90.00 25.0474
MFN . I% ad valorem 3 DATE ISSUED
ACFTA . Zero
RCEP - Zero I6 July 2025
4 DESCRIPTION OF GOOD
"MENARO M FEED FLAVOR POWDER"
Based on the Certificate of Feed Product Registration from the Bureau of Animal I d I
(BAI), manufacturing process flowchart, material safety data sheet, specific product use, and
product information submitted, subject article is a flavour enhancer for feeds in the form of a 11 ht-
yellow free-flowing powder with a fresh milk and vanilla flavour. It is composed of eth I vani!Iin,
y-norialactone, ethyl Iactate, and carriers (sodium sulfate and silicon dioxide). Packed in 20-k^
boxes, subject article is added to animal feeds, at a rate of 350 to 500 g per ton of coin lete fe d ,
to, among others, improve average daily feed intake of wearied piglets, alleviate stress caused b
weaning, and cover unpleasant smells from minerals and medications.
5 REASONS FOR CLASSIFICATION
Heading 33.02 of the ASEAN Harmonised Tariff Nomenclature (AHTN) 2022 covers,
among others, mixtures of odoriferous substances and mixtures (including alcoholic solutions)
with a basis of one or more of these substances, of a kind used as raw materials in in dust . The
pertinent Harmonized System (HS) Explanatory Notes (EN) state that this heading covers the
following mixtures provided they are of a kind used as raw materials in the perfumery, food or
drink industries (e. g. , in confectionery, food or drink flavourings) or in other industries (e. g. , soap-
making), including mixtures, whether or riot combined with a diluent or carrier containing alcohol,
of products of other Chapters (e. g. , spices) with one or more odoriferous substances (essential
oils, resinoids, extracted o1eoresins or synthetic aromat'CS), provided these substances form the
basis of the mixture.
In view thereof, subject article is classified under AHTN 2022 subheading 3302.90.00, with
a Most Favoured Nation (MFN) rate of duty of I% ad valorem; ASEAN-China Free Trade Area
(ACFTA) rate of duty of zero, subject to submission of Certificate of Or'gin (Co) Form "E"; and
Regional Comprehensive Economic Partnership (RCEP) Agreement rate of duty of zero, subject
to submission of Co Form "RCEP" or Declaration of Origin (Do) issued by an Approved Exporter.
This ruling shall be valid for five yea s from the date of issuance and shall continue to a I
unless the law, facts, or circumstances supporting this ruling have changed,
FOR THE COMMISSION
,^:.,~,^ P <^\.,~:^..
MARILOU P. MENDOZA
Chairperson
Note: In line with the Commission's objective to provide allemative mediums/channels of communication and to
further enhance the accessibiMy of its frontline services to its stakeholders, this Advance Ruling is belh issued in
at^tai format, withoat a dry seal, barcode, and hologram, and is also uploaded in the Tariff Coinmissibn website. A
hard copy thereot accompanied by said dry seal, barcode, and hologram, may be issued upon request.
11, ,.,\,
4th Floor, West Irisula Condominium, 135 West Avenue, Quezon City, I 105 PhUippiries $
.
Tel. Nos. : (632) 8926-8731 I (632) 8928-8419 . Telefax No. , (632) 8921-7960 %
Website; tariffcoinmission. gov. ph . Phi"pptrie Tariff Finder; finder. tariffcommission. gov. ph SOCOT. C
Email Addresses: 's aji. tart co 'ssion. ov. h I ec adst"tart 'ssion. ov.
1,0000.
,,., 1.1f. ,. "I"",
