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Information for ruling 600009892

This section is Advance Tariff Ruling

Start date
26 Sep 2024
Expiry date
25 Sep 2027
Description
A 500ml pressurised can of galvanised zinc spray. It is used as a spot-weldable primer to prevent corrosion. The can is blue with white writing and a large rectangular section on the side. Information and user guide is printed onto the can. Composition includes: Dimethyl ether, Aluminium, Ethyl acetate, N-butyl acetate, Methyl acetate, Acetone, 2-butoxyethanol & Acrylic resin. It is dispersed in non-aqueous medium. The galvanised zinc spray cans are packaged within cartons.
Keywords
  • 2-BUTOXYETHANOL
  • DIMETHYL ETHER
  • ETHYL ACETATE
  • FOR SPRAYING
  • IN SPRAY CANS
  • ZINC
  • IN NON-AQUEOUS MEDIUM
  • METHYL ACETATE
  • ACRYLIC-BASED PAINTS
  • N-BUTYL ACETATE
  • AEROSOL SPRAY CANS
  • PAINTS AND VARNISHES
  • ACRYLIC POLYMERS
  • ACRYLIC RESIN
  • ACETONE
  • ALUMINIUM
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3208: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter. GIR 5 (b) - Has been used to identify the type of packaging: Spray cans, which are then packaged into cartons. GIR 6 - Has been used to classify the goods to subheading level 320820: Based on acrylic or vinyl polymers. 8 DIGIT CODE 32082010: Solutions as defined in note 4 to this chapter. 10 DIGIT CODE 3208201090: Other than elsewhere specified. Also classified in accordance with: General section Chapter 32 note d Harmonised System Explanatory Notes (HSEN) to Chapter 32 note 4 Harmonised System Explanatory Notes (HSEN) to heading 3208 (A) & (C)