Information for ruling 600008131
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2024
- Expiry date
- 01 Jan 2027
- Commodity code
- 1702907900 (opens in new tab)
- Description
- The product is a caramelised sugar syrup, it contains wheat derived glucose syrup as a maltodextrine carrier of E150a. The manufacturing process includes caramelising sugar from sugar cane and glucose syrup under a controlled conditions without the use of chemical additives or catalysts. The dark brown syrups is used for flavouring sweetened desserts such as ice cream or pastry cooks. It comes packaged in a plastic carton containing 25kg of product. Ingredients: Caramelized sugar syrup
- Keywords
-
- SUGARS
- FOOD FLAVOURING
- CARAMEL
- GLUCOSE
- SUGAR SYRUPS
- MALTODEXTRINE
- 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 the product by the terms of 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 identify the type of packaging used - is a plastic carton containing up to 25kg of syrup. GIR 6 - has been used to classify the goods to subheading level 170290 – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose. 8 Digit code - 17029079 – Caramel; other than, containing 50% or more by weight of sucrose in the dry matter; Other than, In the form of powder, whether or not agglomerated. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 1702 Note (D)