CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE 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 5 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 170290 - OTHER THAN LACTIOSE, MAPLE SUGART, GLUCOSE & GLUCOSE SYRUP, FRUCTOSE, ISOGLUCOSE, INULIN SYRUP.