Information for ruling 600009478
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 7404001000 (opens in new tab)
- Description
- Copper wire scrap that is made from refined copper with at least 99.85% by weight of copper. As part of a process known as urban mining, scrap copper from old or redundant pipework, roofing sheets or electrical wiring is recovered and sent to specialist copper recycling facilities, where it is melted down in a furnace and then cast into new products.
- Keywords
-
- COPPER WASTE AND SCRAP
- OF COPPER WIRE
- SCRAP
- REFINED COPPER
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 7404 Copper waste and scrap 8-digit code has been used to classify this product by the terms of heading 74040010 Of refined copper Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 74 note 1(a) Harmonised System Explanatory Notes (HSENs) to heading 7404