Information for ruling 600008453
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 1702301000 (opens in new tab)
- Description
- Product is a brown sugar syrup that is used in the production of bubble tea drinks to add colour and flavour. It is made from brown sugar (made from cane sugar and molasses) , water, fructose and potassium sorbate. It does not contain any flavourings or colourings. This ruling is for the brown sugar syrup only. Packaged in a 5kg plastic bottle.
- Keywords
-
- FRUCTOSE
- FOR DRINK PREPARATION
- BROWN SUGAR
- GLUCOSE SYRUP
- AS SYRUPS
- SUGAR SYRUPS
- ISOGLUCOSE
- AS LIQUID
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this 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 as in a 5kg plastic bottle. GIR 6 - has been used to classify the goods to subheading level 170230 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose. 8 Digit Code 17023010 Isoglucose Also classified in accordance with: Additional chapter note 4 and 6 to chapter 17 The Harmonized System Explanatory Notes (HSENs) to heading 1702 note (B)