Information for ruling 600009604
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2024
- Expiry date
- 11 Feb 2027
- Commodity code
- 1702909500 (opens in new tab)
- Description
- Coconut nectar syrup is a natural sweetner made from the nectar of coconut tree blossoms (Cocos nucifera). This product is made from pure coconut sap which is part of the coconut tree. For use in food processing. In 10kg cartons, containing 5 x 2kg jerrycans.
- Keywords
-
- PALM TREES
- AS SYRUPS
- OF COCONUT
- MISCELLANEOUS FOOD PRODUCTS
- TREES
- SWEETENING MATTERS
- 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 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 17029095 - other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 1702