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Information for ruling 600007926

This section is Advance Tariff Ruling

Start date
08 Aug 2023
Expiry date
07 Aug 2026
Description
Pigment mixture preparation based on aluminium lake with other diluents such as secondary colourants, a polymer, and a plasticiser. It is used for the colour coating of pharmaceutical and dietary supplement oral dose tablets. The product's primary colourant is an aluminium lake. The polymer is used to act as a glue and allow the colour to stick to the tablet. The plasticiser is used to minimise friability, reducing the risk of the coating crumbling. Composition: Macrogol (PEG) PolyVinyl Alcohol Graft Copolymer Talc Titanium Dioxide Quinoline Yellow Aluminium Lake GMDCC NF, GMCC Type 1 PhEur Mono/Diglycerides FCC, Glycerol Polyvinyl Alcohol-Part Hydrolysed FD&C Yellow #6/Sunset Yellow FCF Aluminium Lake It is packed in 20-25kg polyethylene bags sealed with a zip tie and packed in a cardboard box.
Keywords
  • ALUMINIUM
  • FOR COLOURING
  • QUINOLINE COMPOUNDS
  • AS POWDER
  • TITANIUM DIOXIDE DYES
  • COLOUR LAKES
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 3205 - Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes GIR 5B has been used to determine the packaging - 20-25kg Polyethylene bags for storage and transport 10 Digit Code 3205000090 - Other than elsewhere specified in this heading. Also classified in accordance with: Chapter Note 3 to Chapter 32 Harmonised System Explanatory Note to Heading 3205 Harmonised System Explanatory Note 1 to Heading 3205