Information for ruling 600008924
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 3210001000 (opens in new tab)
- Description
- An acrylic/vinyl polymer based paint dissolved in a non-aqueous medium. Used for temporary line marking, most commonly used in construction and civil engineering applications. The product consists of dimethyl ether, dimethyl carbonate, trimethylbenzene and rosin. The paint is yellow in colour and is packaged in 750ml drums, in packs of 12.
- Keywords
-
- PAINT
- OF DIFFERENT COLOURS
- SURVEYING EQUIPMENT
- FOR LINE MARKING
- 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 by the terms of Heading 3210 – Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. GIR 5(b) has been used to identify the type of packaging as in 750ml drums. 8 digit Code: 32100010– Oil paints and varnishes (including enamels and lacquers). Also classified in accordance with: Note 4 to chapter 32 Harmonized System Explanatory Notes (HSENS) to 3210