Squid Liver Powder for Animal Feed Correctly Classified Under CTH 23099090, Not CTH 230120, Due to Composition and Use.

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....Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. - the classification of the ‘Squid Liver Powder’ has been correctly done under CTH 23099090 - AT....