Information for ruling 600007901
This section is Advance Tariff Ruling
- Start date
- 14 Sep 2023
- Expiry date
- 13 Sep 2026
- Commodity code
- 3214101000 (opens in new tab)
- Description
- 260ml all purpose acrylic This is a tube of sealant used for sealing and filling cracks and gaps. Paintable. Put up for retail sale.
- Keywords
-
- SEALANTS
- MASTICS
- PUT UP FOR RETAIL SALE
- PAINTERS FILLINGS
- IN TUBES
- ACRYLIC
- 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 3214 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like GIR 6 has been used to classify the goods to subheading level 321410 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 8 Digit Code 32141010 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3214 refers