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Information for ruling 600011188

This section is Advance Tariff Ruling

Start date
19 Nov 2024
Expiry date
18 Nov 2027
Description
A vacuum coating and metallizing machine. Aluminium wire is heated in ceramic boats in a vacuum chamber until it becomes molten and vaporises. The vaporised aluminium condenses onto the substrate (e.g. film or paper) forming a thin layer to be deposited uniformly onto the film or paper. This process does not alter the aluminium which remains aluminium once it re-condenses after the vaporisation process. The machine is also capable of performing plasma treatments. An electrical voltage is applied to gas ionising it to form plasma. The plasma is used to clean the surface prior to the metalizing process and improves the bonding capabilities. This is performed and does not alter the physical state of the substrate or the aluminium. Features include a large coating window, a 700 mm diameter coating drum, and an automatic sequential control (ASC) system for ease of operation. This machine is used for producing high barrier, flexible packaging and supports applications in various industries including food, beverages, personal care, home and office, industrial transit, and specialty areas like security printing.
Keywords
  • PACKAGING MACHINERY
  • FUNCTIONING UNDER VACUUM
  • VAPORISATION
  • FOR COATING
  • MACHINERY
  • 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 6 Has been used to classify the goods to subheading level 847989 - Other machines and mechanical appliances; other than for treating metal, including electric wire coil -winders. 8 Digit Code 84798997 - Other than mobile hydraulic-powered mine roof supports; central greasing systems; automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies. 10 digit code - 8479899790 - Other than elsewhere specified Also classified in accordance with: Chapter Notes 8 to Chapter 84 Harmonised System Explanatory Notes (HSEN's) to Heading 8479