Information for ruling 600010115
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2024
- Expiry date
- 18 Mar 2027
- Commodity code
- 1704906500 (opens in new tab)
- Description
- Strawberry flavour heart shaped fruit gummies, made with real fruit juices. Each pack weighing 20g. Containing real fruit juices.
- Keywords
-
- GLUCOSE SYRUP
- FLAVOURED
- SUGARS
- CITRIC ACID
- GUM CONFECTIONERY
- CONFECTIONERY
- GUMS
- 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: Note 2 to chapter 20 Harmonised System Explanatory Notes (HSEN’s) chapter 17.04 note (1)