Information for ruling 600009888
This section is Advance Tariff Ruling
- Start date
- 08 Mar 2024
- Expiry date
- 07 Mar 2027
- Commodity code
- 1704909919 (opens in new tab)
- Description
- A liquid and sherbet confectionery item. The product has 50 grams of liquid spray and 30 grams of sherbet packaged on one container. The item is available in various flavours Ingredients: Water, sugar, citric acid, malic acid, dextrose, flavourings, sodium citrate, potassium sorbate, colour Sugar
- Keywords
-
- AS LIQUID
- SUGARS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- AS POWDER
- DEXTROSE
- OF WATER
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704: Sugar con-fectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify this product by the terms of heading 170490: Other than chewing gum, whether or not sugar-coated 8 Digit code 17049099: Other, containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 10 Digit code 1704909919: Other than halva Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704