Information for ruling 600009227
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2023
- Expiry date
- 10 Dec 2026
- Commodity code
- 3403990000 (opens in new tab)
- Description
- Silicone based releasing agent. Designed for moulding equipment, plastic injection, blow moulding, polythene extrusion and many other applications that require a friction and heat resistant lubricant to enable a wide range of plastic moulded goods, such as food trays serving dishes dental moulds to be released easily from the service tools. The lubricant can be sprayed or brushed on to the service moulds whilst in production the water-based silicone emulsion formula provides lubrication and release properties at temperatures as high as 550°F. it prevents the build-up of wax, film, rubber, adhesives, tar, asphalt, concrete, and many other substances on the moulds. It is reapplied at various intervals. The product should be diluted by the end user using de-ironised water. It is a blend of a specific silicone and a non-flammable carrier. The product is packaged in containers ranging from 5 litres to 205 litres. There are 2 ingredients contained: Silicone Emulsion and Water.
- Keywords
-
- LUBRICANT PREPARATIONS
- SOLUBLE IN WATER
- AS LIQUID
- OF SILICONE
- INORGANIC COMPOUNDS
- PREPARED
- MOULD RELEASE PREPARATIONS
- AS EMULSIONS
- 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)); and 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 the product to 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 5a has been used to identify packaging: 1000kg IBC, 200kg drum, 25kg & 5kg Jerry cans. GIR 6 has been used to classify the product to 340399 – Other than Containing petroleum oils or oils obtained from bituminous minerals. Other than preparations for the treatment of textile materials, leather, furskins or other materials. Also classified in accordance with: Chapter 34 Section Note 4. Harmonised System Explanatory Note (HSEN) to Heading 34.03 Harmonised System Explanatory Note (HSEN) to Heading 34.03 (A) Harmonised System Explanatory Note (HSEN) to Heading 34.03 (F) Combined Nomenclature Explanatory Notes (CNEN) 340391 to 99 Subheadings