&&Biofloc is a solution containing 50 grams of pure chitosan dissolved in acetic acid and water. Chitosan is a polysaccharide composed of glucosamine and acetyl-glucosamine. It is obtained from the hard outer skeleton of shellfish, which has been washed, ground, deproteinized, demineralized, decoloured, deacetylated and dried. It is presented in one litre sealed plastic bottles for scientific research.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 3913.90.00.80. This tariff classification number is correct.&&&&Heading 39.13 covers “Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms”. The General Explanatory Notes to Chapter 39, Primary forms, (1) Liquids and pastes, includes “dispersions (emulsions and suspensions) and solutions… and may contain other materials, …chiefly intended to give the finished products special physical properties or other desirable characteristics.” The Explanatory Note (4) to Heading 39.13 includes natural or modified polymers, such as “Dextran, glycogen (“animal starch”) and chitin and plastics produced from lignin” that is not specified or included elsewhere.