Information for ruling 600010228
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2024
- Expiry date
- 25 Jun 2027
- Commodity code
- 3907911000 (opens in new tab)
- Description
- Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums
- Keywords
-
- CASTOR OIL
- COPOLYMERS
- AS LIQUID
- POLYETHERS
- POLYESTERS
- UNSATURATED
- 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 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5b has been used to identify the type of packaging – The product is packaged in 1000kg IBC's or 200kg drums GIR 6 has been used to classify the goods to subheading level 390791 – Other polyesters: unsaturated 8 digit code 39079110 - liquid Also classified in accordance with: Chapter 39 notes 1,4 and 6