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Information for ruling 600009689

This section is Advance Tariff Ruling

Start date
17 Apr 2024
Expiry date
16 Apr 2027
Description
Product is a bag of Silicate gel Litter granulate for cat litter trays. It is made from mostly SiO2 with Na2O, Fe2O3, MgO, CaO and Ai2O3. The sodium silicate and sulphuric acid through the neutralization reaction become silica gel. Product is synthesized. It does not contain pertinent additions, deliberate additives, dyes, perfume preparations or any other odorous substances. The litter absorbs urine and neutralises bad odours. It is packaged in plastic bags containing wither 5 Litres or 8 Litres
Keywords
CAT LITTER FOR CATS CHEMICAL PREPARATIONS RANGE OF SIZES SILICA SANDS SILICON DIOXIDE PUT UP FOR RETAIL SALE SILICATES
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 of 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 2811 - Other inorganic acids and other inorganic oxygen compounds of non-metals GIR 5b - has been used to identify the type of packaging as in plastic bags of 5 Litres and 8 Litres GIR 6 - has been used to classify the goods to subheading level 281122 Other inorganic oxygen compounds of non-metals; Silicon dioxide 10 Digit Code 2811220090 Other than elsewhere specified. Also classified in accordance with: Chapter note 1 (a) and (e) to chapter 28 The Harmonized System Explanatory Notes (HSENs) to heading 2811 including note (M)