Information for ruling 600010117
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2024
- Expiry date
- 20 Mar 2027
- Commodity code
- 1704906500 (opens in new tab)
- Description
- String shaped fruit gummies, from the photo provided it shows each string comprises of a section of strawberry, apple and orange flavour and also just strawberry only flavoured strings. Made with real fruit juice. Each pack weighs 20g.
- Keywords
-
- GLUCOSE SYRUP
- FLAVOURED
- SUGARS
- SWEETS
- FOR HUMAN CONSUMPTION
- CITRIC ACID
- FRUIT JELLIES
- 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: Note 2 to chapter 20 Harmonised System Explanatory Notes (HSEN’s) chapter 17.04 note (1) Harmonised System Explanatory Notes (HSENS), chapter 17.04 Note (8)