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Information for ruling 600005979

This section is Advance Tariff Ruling

Start date
13 Jun 2023
Expiry date
12 Jun 2026
Description
A black powder composed primarily of Nickel, Aluminium, and Iron used as a catalyst. It is covered in water to protect the product from re-oxidation. Composition: Nickel 60-98% Aluminium 2-40% Iron 0.01-20% The grain size of the powder is 20-200µm. The product is typically kept in 200 litre drums for storage and transport.
Keywords
  • CATALYSTS
  • NICKEL ALLOYS
  • AS POWDER
  • WITH ALUMINIUM
  • OF IRON
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 to heading 7504 - Nickel powders and flakes GIR 3B has been used to define the Nickel in the product as its essential character GIR 5B has been used to determine the packaging - 200 Litre drums for transport and storage Also classified in accordance with: Chapter Note 7 to Section XV - Composite Chapter Note 8B to Section XV - Powders Harmonised System Explanatory Note (C) to Heading 3815 Harmonised System Explanatory Note 1 (b) to heading 75