Information for ruling 600011142
This section is Advance Tariff Ruling
- Start date
- 07 Nov 2024
- Expiry date
- 06 Nov 2027
- Commodity code
- 2710197100 (opens in new tab)
- Description
- Heavy pyrolysis oil. The oil consists of hydrocarbons from waste plastic pyrolysis which have been condensed and filtered. It has the appearance of a dark, opaque liquid. The oil is delivered in bulk in ISO tanks and is only intended to be used in the creation of new plastic products by the petrochemical industry.
- Keywords
-
- OILS
- PLASTIC WASTE
- HEAVY OILS
- HYDROCARBONS
- FOR PLASTICS INDUSTRY
- AS LIQUID
- OF PLASTICS
- 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 2710 - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils GIR 6 has been used to classify the goods to subheading level 271019 - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils; Other than Light oils and preparations 8 Digit Code 27101971 – Heavy Oils; Lubricating oils; other oils; For undergoing a specific process. Also classified in accordance with: Chapter note 2 Additional Chapter Notes 2(d) and 2(f)