Information for ruling 600008420
This section is Advance Tariff Ruling
- Start date
- 12 Aug 2024
- Expiry date
- 11 Aug 2027
- Commodity code
- 3824999699 (opens in new tab)
- Description
- A non-electric, interior dehumidifier. Small space dehumidifier bags. They can also be used in caravans, boats, and sheds. An interior dehumidifier based on 100% calcium chloride (CC) anhydrous beads which is the chemical element that absorbs moisture/humidity from the atmosphere, reducing the formation of mould and fungus. The product is sealed in a clear polybag, designed to be places in a small area such as drawers small cupboards or other areas. 2 packets 21.7 x 19.1 x 5 cm; 270g in a cardboard box describing the product. The clear polybag is heat sealed along each side. The beads attract and absorb moisture in the atmosphere which then dissolves the beads turning it into a liquid state. Once all the (CC) beads have dissolved the product is disposed of. It is a single use item they cannot be replenished. The product is supplied to the trade and retail.
- Keywords
-
- CHEMICALS
- FOR PROTECTION AGAINST DAMP
- FOR INDOOR USE
- CALCIUM CLORIDES
- OF PLASTICS
- HUMIDITY ABSORBING
- Justification
- 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)) b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3824 - prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified, or included. GIR 3b Essential Character the calcium chloride balls. GIR 5b has been used to identify the type of packaging. A small colourful cardboard box containing two sachets of the product. GIR 6 has been used to classify the goods to subheading level. 38249996 - other than elsewhere specified within this heading. 8-digit code 38249996 - other than chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified, or included in this heading. 10-digit code 3824999699 - other than elsewhere specified within this heading. Also Classified in accordance with:- Chapter notes 1 (a)(b)(c)(d)(e) Heading 28