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Information for ruling 600006004

This section is Advance Tariff Ruling

Start date
17 Mar 2023
Expiry date
16 Mar 2026
Description
Duplex Water Filter Assembly The filter is primarily made out of a Nickel Alloy with a filter element inside. The product is used on submarines to filter sea water for cooling the propulsion shaft seal. The filter is a closed pressure vessel that filters incoming sea water and removing unwanted contaminants prior to contact with the shaft seal. It has dedicated packaging (boxed in a wooden crate).
Keywords
  • OF NICKEL
  • WATER FILTERS
  • SUBMARINES
  • SALTWATER
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)). GIR 1 has been used to classify this product by the terms of heading 8421: Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 842121: Filtering or purifying machinery and apparatus for liquids; For filtering or purifying water 10 Digit code 8421210090: Other than for use in civil aircraft and water pre-treatment system comprising one or more of the following elements, whether or not incorporating modules for sterilisation and sanitisation of these elements: - ultrafiltration system - carbon filtration system - water softener system for use in a biopharmaceutical laboratory Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 84.21 (II) (A)