Information for ruling 600009814
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 1704101000 (opens in new tab)
- Description
- A 29g roll of Tutti Frutti flavoured bubble gum intended to be chewed not swallowed. Comes in a convenient plastic dispenser that allows you to break off as much gum as required. Ingredients: Sugar, Gum base, Glucose syrup, Stabiliser (Glycerol), Wheat starch, Flavour, Emulsifier (SOYA lecithins), Colour (Carmine)
- Keywords
-
- GLUCOSE SYRUP
- FLAVOURED
- WHEAT STARCH
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- GUM CONFECTIONERY
- CHEWING GUM
- 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