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Information for ruling 600009276

This section is Advance Tariff Ruling

Start date
11 Jan 2024
Expiry date
10 Jan 2027
Description
Ball clay which is non-calcined and a naturally occurring mineral. The ball clay is extracted from the mine in Devon, blended, processed and/or refined. The form can be in granules, noodles, shred or powder. Distributed in bulk or packaged in bags in a minimum of generally 1 tonne.
Keywords
  • CERAMICS
  • CLAYS
  • AS POWDER
  • NOODLES
  • AS GRANULES
  • MINERALS
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 2507 - kaolin and other kaolinic clays, whether or not calcined: 8 digit code 25070080 – other kaolinic clays Also classified in accordance with chapter 25 note 1