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Ruling C-2015-011177

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&&This clear viscous liquid is composed of fructose, glucose and sucrose, moisture and small amounts of other ingredients. It is used to sweeten and enrich musts and wines without influencing their organoleptique properties.

Phân loại mã HS

1702.90.89.90

Lý giải của CBSA

&&Your representative has suggested classification under 2009.69.90.90 under the heading, "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." Although the concentrated product was obtained from grape must, it has been "rectified", and therefore does not retain the essential character of the must. Heading 17.02 of the Customs Tariff provides for "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". The explanatory note supports the classification in heading 17.02 as it covers syrups of all sugars.&&&&Based on the above, the good meets the technical conditions of heading 17.02.&&

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