GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. ITC/90/85-l                                                                                   Dated: 7-4-1987 

PUBLIC NOTICE NO. 9/1987-(APPRAISEMENT) 

SUB:              CLASSIFICATION OF FRUIT SUGAR (Fructose)

             A question arose regarding PCT classification of Fruit Sugar (Fructose) Imported under different brand names e.g. Dietade. According to the literature produced by the importer fruit sugar is in white crystalline powder form. It is substitute for all natural sugars. It is 11/2 times sweeter than ordinary sugar and ideal for use by anybody specially for diabetic patients, and weight conscious persons. It is marketed in retail cardboard containers weighing 200 grams each and bearing the inscription "Pure Fructose"

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The PCT Committee of the Custom House has examined the issue of its classification. Fruit Sugar is used by normal persons as sweetener as it is absorbed slowly and metabolized without disturbing the blood sugar balancing system. Certificate of quantitative analysis issued by the manufacturer shows that it contains not less than 99.5% fructose less than, if cannot be termed as preparation. Its use is also not restricted to diabetic patients and it can be used by anybody. As such it is excluded from PCT heading 21.07 which covers "Food" preparations not elsewhere specified or included the product under reference is an alternative for natural sugar, in the form of whitish crystalline powder sweeter than ordinary sugar and is suitable for use by diabetics and is specified under heading 17.02 as explained in Explanatory Notes to CCCN, Page 114, section IV, vide para 3 which reads "Fructose or Laevulose (C6 H12 06) is present in large quantities with glucose in sweet fruits and in honey. Commercially it is produced by hydrolysis of insulin a substance found mainly in the tuber of dahlia and Jerusalem artichohe. It occurs in form of whitish crystalline powder or as viscous syrup. It is sweeter than ordinary sugar (sucrose) and is especially suitable for use by diabetics".

It is, therefore, ruled that on the basis of its composition, physically state, use and the Explanatory Notes to CCCN, fruit sugar (Fructose) under the trade name of Dietade or any other trade name falls for classification under PCT heading 17.02.

Signed by

(KHALIL MASOOD)

COLLECTOR

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