Information for ruling 600011538
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2024
- Expiry date
- 29 Oct 2027
- Commodity code
- 1704906500 (opens in new tab)
- Description
- A 2 in 1 liquid and jelly bean confectionery item. The product has 25ml of flavoured liquid at the top and 12g of jelly beans at the bottom, packaged in a single, plastic container. On the top section is a spray trigger, you aim the nozzle and press the spray trigger to spray the flavoured liquid into the mouth. Ingredients include - Water, high fructose corn syrup, maltose syrup, dextrose, sugar, citric acid, malic acid, dextrose, flavourings. 15 units are packaged together within a display case, put up for retail sale.
- Keywords
-
- DEXTROSE
- JELLY BEANS
- PUT UP FOR RETAIL SALE
- SUGARS
- FOR HUMAN CONSUMPTION
- CONFECTIONERY
- LIQUID CANDY
- SWEETS
- FRUCTOSE SYRUP
- MALTOSE SYRUP
- FOOD FLAVOURING
- AS SPRAY
- 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 3B - Has been used as the jelly beans are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging, plastic container, then placed in a cardboard display case. 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 (INSERT 8 DIGIT CODE) 17049065: Other than elsewhere specified; Other than elsewhere specified; Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 1704