Information for ruling 600009891
This section is Advance Tariff Ruling
- Start date
- 23 May 2024
- Expiry date
- 22 May 2027
- Commodity code
- 3210001000 (opens in new tab)
- Description
- A 750ml can of Line Marking spray paint. The can is dark blue with a large white rectangular section and has white and blue writing with information about the product. The can also has a yellow lid. Packed in cartons. Available in different colours. Composition: Liquified Petroleum gases, Ethyl acetate, Rosin, Pigment, Acetone, Huntite, 2-butoxyethanol.
- Keywords
-
- ROSIN
- OF ACETATE
- LIQUEFIED PETROLEUM GASES
- SOLVENTS
- PAINTS AND VARNISHES
- PIGMENTS
- ACETONE
- AEROSOL SPRAY CANS
- FOR SPRAYING
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 3210 - Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather GIR 5 (B) has been used to identify the type of packaging used. 8-Digit code 32100010 - Oil paints and varnishes (including enamels and lacquers) Also classified in accordance with: Note 4 to chapter 32 Harmonised System Explanatory Notes (HSEN)s to Chapter 32 Harmonised System Explanatory Notes (HSEN)s to Heading 3208 Harmonised System Explanatory Notes (HSEN)s to Heading 3210