Information for ruling 600007022
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2023
- Expiry date
- 04 Jun 2026
- Commodity code
- 1702905000 (opens in new tab)
- Description
- Maltodextrin, a dry white odourless powder sourced from partially hydrolysing corn starch. It is used as a carbohydrate component, structure-forming agent, natural sweetener and sweetening regulator, stabiliser, and neutral carrier of flavouring additives. The product has 18-20% dextrose content. The product's CAS-RN is 9050-36-6 Packaged in 25kg paper bags.
- Keywords
-
- MALTODEXTRINE
- HYDROLYSED
- AS POWDER
- WHITE
- DEXTROSE
- IN BULK
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product to heading 1702 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel GIR 5B has been used to determine the packaging - 25kg Paper bags for transport and storage. GIR 6 has been used to classify this product to sub-heading level 170290 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose Eight Digit Code 17029050 - Maltodextrine and maltodextrine syrup Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (A) to Heading 1702 Harmonised System Explanatory Note (HSEN) (A) (1) to Heading 3505