Information for ruling 600009157
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2023
- Expiry date
- 14 Nov 2026
- Commodity code
- 3802100090 (opens in new tab)
- Description
- The canister made of aluminium which contains activated carbon, is to be pressurized, following delivery, with oxygen gas to be used in the recreational oxygen industry. The carbon is a granular product that is placed inside the canisters, crimped and sealed with a valve. The canisters are not pressurized and are not reusable. The canisters are filled with granular activated carbon, crimped and sealed with a valve in our UK factory, then loaded on to a container to be shipped to the U.S. When shipped these canisters are not pressurized. The activated carbon, made by steam activation, serves as an adsorbent to enhance the storage amount of oxygen. The canister is made from aluminium and is enclosed with a sealed crimped valve.
- Keywords
-
- ACTIVATED CARBON
- CARBON
- GRANULAR
- PUT UP FOR RETAIL SALE
- OXYGEN
- GAS
- AS GRANULES
- 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 3802 - Activated carbon; activated natural mineral products; animal black, including spent animal black. GIR 3b - Has been used as the essential character - Activated Carbon is not pressurized & Aluminium Canister is not re-useable. GIR 6 - Has been used to classify this product by the terms of heading 3802 10 - Activated Carbon 10 - Digit Code 38021000 90 - Other than; elsewhere specified within this heading Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) (A) to Heading 3802