Information for ruling 600012097
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2025
- Expiry date
- 09 Feb 2028
- Commodity code
- 1702907100 (opens in new tab)
- Description
- Caramel. The method of manufacturing revolves around Mexican craft tradition. The ingredients are combined in specialist copper bowls, brought to the at high temperatures until toughly melted to a thick brown paste. It can be for many culinary uses sweets, deserts etc. The ingredients include goats milk, raw cane sugar, Papantla vanilla, cinnamon, glucose, cardamom, sodium bicarbonate, and spices. Contains more than 50% by weight of sucrose in the dry matter. It is packed in screw top, glass jars containing 320 grams of the caramel which are packed in carton cases of 24 jars each.
- Keywords
-
- RAW SUGAR
- FOOD PREPARATION
- CARAMEL
- IN JARS
- PUT UP FOR RETAIL SALE
- DESSERTS
- MEXICAN SPICES
- SODIUM BICARBONATE
- GOATS MILK
- SUGARS
- MIXTURES OF SPICES
- 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 1702: other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. GIR 5b - Has been used to identify the type of packaging – in glass jars placed into carton cases. GIR 6 - Has been used to classify the goods to subheading level 170290: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose. 8- Digit Code - 17029071 Caramel, containing 50% or more by weight of sucrose in the dry matter. Also classified in accordance with: Heading 1702 Additional Chapter note 3. Harmonised System Explanatory Notes (HSEN) to heading: 1702.