Division 6 ‘Inulin syrup’means:

1. (a)

   for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

2. (b)

   for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

The quantity of ‘fructose in free form or as sucrose’shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where “F”is the fructose content and “S”is the sucrose content, as determined by the High Performance Liquid Chromatography method.