a Public Notice No.03/2014 MALAWI REVENUE AUTHORITY CUSTOMS AND EXCISE DIVISION TO: The General Public TARIFF CLASSIFICATION RULINGS 11" June, 2014 The general public is hereby being advised of the classification rulings in terms of the corresponding goods as listed below. This is following consultations with the World Customs Organization (WCO). PRODUCT DESCRIPTION CLASSIFICATION | CLASSIFICATION | RULING RATIONALE Non-alcohol beverage (gripe | 2202.90.00 The product was not water), put up for retail sale in a designed to be a bottle of 100 ml, containing sodium medicament since it is meant bicarbonate (50 mg per Sml) and to be a relict for stomach terpeneless dill seed oil (2.15 mg discomfort thereby balancing per 5 mi). Itis intended to be used ‘or maintaining general health in measured doses, without any and well- being, but does not further preparation or dilution, for cure or prevent any particular babies and children for relief of ailment or disease. The gripe, excess acid and flatulence. composition or substances in The recommended dose, the product are not medicine. depending on the age of a child, varies between 2.5 ml and 1Sml up to eight times a day. Electrical Hot and Cold Water | 8418.69.00 The cooling is the primary Dispenser (model: LM-YL1-58B); combined in the same housing with a refrigerator cabinet. function of the composite machine. Therefore, heading 85.16 is ruled out.Canova Drop Immune Support, put up for retail in a bottle, each ml containing Aconitum napellus, Apis meliifica, Arsenicum album, Asafoetida, Bryonia alba, Bryonia alba, calcarea_carbonica, etc. Indication: Canova Drops has homoeopathic activity and help promote, enhance and support your immune system. 2202.90.00 The product does not have active ingredient and curative or prophylactic effect against a particular disease or ailment. Therefore, — tariff subheadings 2106.90.10 and 3004.90.90 are ruled out. Cremora coffee Creamer. The product has ingredients which include glucose syrup solids, Blend of non-hydrogenated vegetable oil (palm kernel oil and palmstearin), Permitted stabilisers, Sodium caseinate (a milk derivative), emulsifier, free flow agent and permitted colourants, 2106.90.90 It was noted that the fat fraction in the product was more essential than the milk fraction. Oral Rehydration Salts (ORS), put up for retail sale contains sodium chloride (12.683%), glucose, anhydrous (65.854%), potassium chloride (7.317%), Trisodium citrate, dehydrates (14.146%). When given along with advice on proper feeding practices, ORT has been found to contribute to better weight gain and thus to reduce the ill effects of diarrhea on nutritional status. So it is intended to replace or balance lost minerals. 2202.90.00 (if it is in solution form) 2106.90.90 (if itis in powdered form) The product does not have neither active ingredients nor curative / prophylactic effect against a particular ailment or disease. Good Morning Lung Tonic, put up for retail in a bottle, each 5ml contains tolu solution BPC, capsicum tinc BPC, creosote BPC, anise oil BPC, liquorice BPC. A treatment for coughs, colds catarrh 2202.90.00 The product does not have active ingredients and curative effect against a particular disease,and bronchitis. Stearns Cough Syrup, put up for retail in a bottle, each 100ml contains ammonium chloride 1.15g, salicylic acid 0.014g, hexyiresorcinol 0.1g, alcohol 1.6g , extract of white pine compound, fluid extract of | horehound, menthol, eucalyptus oil, honey, oil or pine tar, excipients and purified water q.s. For relief of cough due to cold, hoarseness, loss of voice, and minor throat and_ bronchial irritations. 2202.90.00 The product does not have active ingredients and curative effect against a particular disease. Benylin for an irritating non- productive cough. Each SmI syrup contains dextromethorphan HBr 15mg and preservative: Sodium Benzoate 0.5%m/v 3004.90.90 The product —_ contains sufficient quantity of an active substance with a curative or prophylactic effect against a particular ailment or disease. It is therefore a medicine. Coldril syrup for children put up for retail sale in a bottle 100ml for relief of Cold and Flu. 3004.90.90 The product contains sufficient quantity of an active substance with a curative or prophylactic effect against a particular ailment or disease. It is therefore a medicine. Note: Pharmaceutical products (medicaments) are classified under Chapter 30(heading 30.03 or 30.04) only when they contain sufficient quantity of active ingredient/ substances with a curative or prophylactic effects against a particular iment or disease. If they don't have active substance with a curative or prophylactic effect against a pa chapter of the Harmonized System (HS). lar ailment or disease should be classified under other heading(s) orMembers of the General Public are advised to take note of the contents of this notice and accordingly adhere to it.