Information for ruling 600008762
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2023
- Expiry date
- 02 Nov 2026
- Commodity code
- 1704101000 (opens in new tab)
- Description
- The sugar free spearmint chewing gum includes 40 individual pieces of chewing gum. The product comes packaged in a plastic pot with a net weight of 56g. The manufacturing process incudes, grinding, sifting, dosing, preparation of raw gum, kneading, discharging, storage, heating, stirring, extrusion, forming, aging, coating, polishing, aging, packaging. Ingredients: Sweetener (E420), Sorbitol, Maltitols, Sweetener (E965), Xylitol, Sweetener (E967), D-Mannitol, Sweetener (E421), Gum Base (Contains Antioxidant BHT E321) Flavouring, Gum Arabic, Stabiliser (E414), Aspartame, Sweetener (E951), Emulsifier (Soya Lecithin E322), Menthol, Acesulfame K, Sweetener (E950), Sucralose, Sweetener (E955), Glazing Agent (Carnauba Wax E903).
- Keywords
-
- FLAVOURED
- GUM CONFECTIONERY
- CHEWING GUM
- CONFECTIONERY
- SWEETENERS
- 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 (GIRs) GIR 1 - Has been used to classify this product by the terms of heading 1704 - sugar confectionery (including white chocolate), not containing cocoa. GIR 5B - Has been used to identify the type of packaging - plastic container GIR 6 - Has been used to classify the goods to subheading level - 170410 - chewing gum, whether or not sugar coated. 8 digit code - 17041010 - Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 17.04 note (1)