CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :-
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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 170410 - CHEWING GUM, WHETHER OR NOT SUGAR COATED.
CN CODE - 17041010 - CONTAINING LESS THAN 60% BY WEIGHT OF SUCROSE (INCLUDING INVERT SUGAR EXPRESSED AS SUCROSE).
ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTE (1) TO HEADING 17.04.