Information for ruling 600009812
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2024
- Expiry date
- 26 Feb 2027
- Commodity code
- 1704906500 (opens in new tab)
- Description
- Fruit flavoured jelly gum sweets, comes in 100g packs in a variety of Pokemon character shapes. Ingredients include: Glucose syrup, Sugar, Water, Gelatin, Acid (Citric acid), Colouring foods concentrate (Spirulina, Radish, Apple, Safflower, Blackcurrant), Caramelised sugar, Lemon natural flavour and other natural flavour, natural flavours, Colour (Curcumin),Vegetable oil (Coconut) Glazing agent (Bees wax)
- Keywords
-
- GLUCOSE SYRUP
- FLAVOURED
- SUGARS
- SWEETS
- JELLIED SWEETS
- GUM CONFECTIONERY
- CONFECTIONERY
- 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 this product by the terms of heading 1704: sugar confectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify the goods to subheading level 170490: other than chewing gum, whether or not sugar-coated 8 digit code 17049065: other: gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) chapter 17.04 note (1)