Sugar confectionery classification prevails where minimal vitamin addition does not change the product's essential commercial identity.

A sugar-based confectionery product described on its wrapper as sugar boiled confectionery was treated as sugar confectionery under Heading 17.04 because its composition was dominated by sugar and the added vitamin C was minimal. The tariff entry for provitamins and vitamins under Heading 29.36 applies only where the goods are primarily usable as vitamins, and that condition was not met. Packaging, commercial presentation, and manufacture under a food licence supported the product's essential character as confectionery. The small vitamin addition did not change its commercial identity or essential nature, so classification remained under Heading 17.04.

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Issues: Whether the product, described on its wrapper as sugar boiled confectionery and containing a very high proportion of sugar with only a small addition of vitamin C, was classifiable as sugar confectionery under Heading 17.04 or as provitamins and vitamins under Heading 29.36.

Analysis: The product was found to be dominated by sugar in composition and to be marketed as sugar boiled confectionery. The added vitamin content was minimal and was not shown to make the goods primarily usable as vitamins. The nature of the product, its packaging, and the fact that it was manufactured under a food licence supported its identity as confectionery. The tariff description under Heading 29.36 covers provitamins and vitamins used primarily as vitamins, and that test was not satisfied. The addition of small quantities of vitamin did not alter the essential character or commercial identity of the product.

Conclusion: The product was held to be classifiable as sugar confectionery under Heading 17.04 and not under Heading 29.36.

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