Information for ruling 600011365
This section is Advance Tariff Ruling
- Start date
- 24 Sep 2024
- Expiry date
- 23 Sep 2027
- Commodity code
- 7006009090 (opens in new tab)
- Description
- This product is a glass substrate that is used to make photomask that is used to pattern microchips in the semiconductor industry. They are made of polished synthetic quartz or other glass material in squares with worked, bevelled edges. Size varies between 4 x 4 x 0.06 and 9 x 9 x 0.12 inches. Product is imported for resale to manufacturers.
- Keywords
-
- EDGE WORKED
- AS SQUARES
- POLISHED
- BEVELLED
- PLATES
- OF GLASS
- 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 the product to heading 7006 - Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Eight digit code 70060090 - Other than optical glass Ten digit code 7006009090 - Other than elsewhere specified within this subheading Also classified in accordance with: Note C to Chapter 70 Note E to Chapter 70 Harmonised System Explanatory Notes (HSENs) Note B to heading 7006