Information for ruling 600008132
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2024
- Expiry date
- 01 Jan 2027
- Commodity code
- 1702907500 (opens in new tab)
- Description
- The product is a caramelised sugar syrup as a dried powder containing wheat derived glucose syrup maltodextrine carrier E150a. The manufacturing process includes caramelising sugar and glucose syrup under a controlled conditions without the use of chemical additives or catalysts, and subsequently dried to give a powder product using maltodextrine as the carrier. The dark brown powders Intended use is for flavouring sweetened desserts such as ice cream or pastry cooks. It comes packaged in a plastic carton containing 20kg of product. Ingredients: Caramelized sugar syrup, Wheat maltodextrin.
- Keywords
-
- MALTODEXTRINE
- GLUCOSE
- AS FLAVOURING MATTER
- SUGARS
- CARAMEL
- AS POWDER
- 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 20kg 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 - 17029075 – Caramel; other than, Containing 50% or more by weight of sucrose in the dry matter. In the form of powder, whether or not agglomerated; 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)