Skip to main content
Back

Information for ruling 600010060

This section is Advance Tariff Ruling

Start date
08 May 2024
Expiry date
07 May 2027
Description
Black mass material, which is granulated into a powder form. It is recovered via a process of crushing, refining and sorting the ingredients of used EV batteries. It is an anode/cathode material, without any aluminium or plastics. The black mass material has an approximate composition of mostly graphite and smaller substances of nickel, lithium, manganese, cobalt and impurities such as aluminium, copper and iron. The black mass material is to be supplied to a refinery where they will separate the material into its constituent parts. This material may be used to make new batteries.
Keywords
  • WASTE OR SCRAP
  • RECYCLABLE
  • COBALT
  • WITH COPPER
  • RECHARGEABLE, BATTERIES
  • AS POWDER
  • > 2.5 % NICKEL
  • CONTAINING MANGANESE
  • WASTE
  • ALUMINIUM
  • ACCUMULATOR CHARGERS
  • ELECTRICAL
  • LITHIUM
  • GRAPHITE
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2620: Slag, ash and residues (other than from the manufacture of iron or steel), con-taining metals, arsenic or their compounds GIR 6 has been used to classify this product by the terms of heading 262099:Other than containing antimony, beryllium, cadmium, chromium or their mixtures 8 Digit code 26209995: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 2620