Information for ruling 600013224
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2025
- Expiry date
- 15 Jun 2028
- Commodity code
- 1704909919 (opens in new tab)
- Description
- Dry petha. This is a traditional Indian sweet; an ash gourd swathed in sugar, soft sugary sweet put up for retail sale. It is packaged in a laminated poly aluminium pouch that Is ready to eat. The product contains the following ingredients: Sugar Ash Gourd (Pumpkin) Kewra Flavour Potassium Sorbate (E202)
- Keywords
-
- PUMPKINS
- SUGAR
- FOOD PREPARATION
- 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 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 5b has been used to identify the type of packaging: 350 g laminated pocket pouch 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 than elsewhere specified within this subheading 10 digit code 1704909919: other than elsewhere specified within this subheading; containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); other than marshmallows, containing 45% or less by weight of sugar (including invert sugar expressed as sucrose) Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 1704 Note 9(a)