CONFECTIONERS' SUGAR CONTAINING APPROXIMATELY 97% SUCROSE AND 3% TAPIOCA STARCH. THE SUGAR IS GROUND WITH THE TAPIOCA STARCH TO A DESIRED GRAIN SIZE. THE TAPIOCA STARCH HELPS TO PREVENT CAKING AND INCREASE SHELF LIFE. THE PRODUCT IS WHITE IN COLOUR WITH A SWEET TASTE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1701: CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 170199 OTHER THAN CONTAINING ADDED FLAVOURING OR COLOURING MATTER CN CODE 17019990 OTHER THAN WHITE SUGAR. ALSO CLASSIFIED IN ACCORDANCE WITH: EC REGULATION 227/2006 ITEMS 7, 8 AND 10