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Information for ruling 600008930

This section is Advance Tariff Ruling

Start date
13 Nov 2023
Expiry date
12 Nov 2026
Description
A 500ml galvanising zinc spray. A spot-weldable primer used to prevent corrosion and treat galvanised and untreated steel. Presented in a pack of 12.
Keywords
  • ZINC
  • ANTI-CORROSION PREPARATIONS
  • ALUMINIUM
  • AS SPRAY
  • FOR COATING
  • PETROLEUM GASES
  • FOR PROTECTION
  • AEROSOL SPRAY CANS
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 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 5B has been used to identify the type of packaging:500ml can spray GIR 6 has been used to classify the goods to subheading level 340319 - Containing petroleum oils or oils obtained from bituminous minerals; Other than preparations for the treatment of textile materials, leather, furskins or other materials 8-digit code 34031980 - Other than elsewhere specified. Also classified in accordance with: Chapter 34 Note 4 Harmonised System Explanatory Notes to heading 3403