Information for ruling 600011133
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2024
- Expiry date
- 06 Aug 2027
- Commodity code
- 1704906100 (opens in new tab)
- Description
- Sugar coated fennel seeds. Made from fennel seeds which are roasted, and pan coated with sugar. Available packed in bottles, jars and plastic bags in accordance with customer requirements. Intended for use as a mouth freshener.
- Keywords
-
- SUGAR
- COATED
- SEEDS
- SWEETS
- 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 5(b) has been used to identify packaging: packed in bottles, jars and plastic bags in accordance with customer requirements. 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: 17049061 - Sugar-coated (panned) goods. Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704.