Information for ruling 600011462
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2024
- Expiry date
- 29 Oct 2027
- Commodity code
- 3403990000 (opens in new tab)
- Description
- Product is a low viscosity anti sliding (lubricant) agent for use in wood working machines/environment. Also helps to prevent wood soiling (dirt adhesion). Product is a yellowish to greenish liquid. Product is put up in 1 & 5 litre containers. Usage:- apply a few drops of the lubricant product to the surface and spread it well over the entire surface, for example with a textile cloth. Product makeup:- Natural fatty acid C16 – C18 (modified), Natural fatty acid C18 unsaturated (modified), Glycerol.
- Keywords
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- CHEMICAL PREPARATIONS
- LUBRICANT PREPARATIONS
- LUBRICANTS
- AS LIQUID
- FATTY ACIDS
- 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 - 3403 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals GIR 3B Has been used as the lubricant function is considered to be the essential character. GIR 5B Has been used to identify the type of packaging - put up in 1 & 5 litre containers GIR 6 Has been used to classify the goods to subheading level - 340399 - other than containing petroleum oils or oils obtained from bituminous minerals; other than preparations for the treatment of textile materials, leather, furskins or other materials ALSO CLASSIFIED IN ACCORDANCE WITH:- Note 4 to Chapter 34 Harmonized System Explanatory Notes (HSENS) note (A) to heading 3403