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Information for ruling 600011463

This section is Advance Tariff Ruling

Start date
13 Nov 2024
Expiry date
12 Nov 2027
Description
Product is an ethanol based release agent primarily for use in edge banding machines before pre-milling. Product is a colourless liquid. Prevents the adhesion of emerging adhesive onto workpieces. Product is put up in 10 & 30 litre containers. Usage:- It is applied to the top and bottom of the board edges. Product makeup:- Ethanol, paraffin oil, methyl ethyl ketone.
Keywords
  • LUBRICANT PREPARATIONS
  • MACHINERY
  • CONTAINERS
  • ETHANOL
  • CHEMICAL PREPARATIONS
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 5B Has been used to identify the type of packaging - put up in 10 & 30 litre containers. GIR 6 Has been used to classify the goods to subheading level 340319 - Other than elsewhere specified. 8 Digit Code: 34031980 - other than Lubricants having a bio-based carbon content of at least 25% by mass and which are biodegradable at a level of at least 60% Also classified in accordance with:- Note 4 to Chapter 34 Harmonized System Explanatory Notes (HSENS) to Heading 3403