Information for ruling 600012709
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 1704909919 (opens in new tab)
- Description
- A sweet of freeze dried candy, aimed for adults and children. The flowchart is Candy material to warehouse-measure and load in tray-vacuum drying-take out from drying warehouse-testing-weight to pack-testing-put in carton and storage. Packed in a plastic bag. Ingredients: Sugar, Dextrose, Glucose Syrup, Refined vegetable oil, Gum arabic, Maltodextrin, Citric Acid, Acetylated distarch adipate, DL-Malic Acid, Flavourings, Starch Sodium octenyl Succinate, Sodium Citrate, Sucrose, Esters of Fatty Acids, lactic Acids, Sunset yellow FCF Aluminium lake, Indigo Carmine Aluminium lake, Tartrazine Aluminium Lake, Allura Red AC Aluminium lake Brilliant Blue FCF Aluminium lake.
- Keywords
-
- SUGAR
- SWEETS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- 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 (GIRS): 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 the type of packaging - Packed in a plastic bag. 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 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 The Harmonised System Explanatory Notes to heading 1704.