Information for ruling 600007256
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3403191000 (opens in new tab)
- Description
- A lubricating preparation composed over 70% petroleum oils forming a mixture of basic constituent and carrier. The preparation is used for both anti-rust purposes, in penetration and lubrication of jammed moving parts as well as grease and grime removal from surfaces. The product is presented in an aerosol can.
- Keywords
-
- LUBRICANT PREPARATIONS
- LUBRICANTS
- PETROLEUM OILS
- ANTI-RUST 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 the product to 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 6 has been used to classify the product to sub-heading level 340319 - Containing petroleum oils or oils obtained from bituminous materials; other than preparations for the treatment of textile materials, leather, furskins or other materials 8 Digit Code - 34031910 Containing 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent Also classified in accordance with: Chapter Note 4 to Heading 3403 Harmonised System Explanatory Note (HSEN)(A) to Heading 3403 Harmonised System Explanatory Note (HSEN) (E) to Heading 3403 Harmonised System Explanatory Note (HSEN) (II) (C) to Heading 2710