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Information for ruling 600010458

This section is Advance Tariff Ruling

Start date
31 Jul 2024
Expiry date
30 Jul 2027
Description
A range of specially formulated high quality release agents used for foundry moulding and core making applications. The material offers high strip characteristics at low addition levels along with very low odours, due to a low aromatic content. The product range is available in 5ltr, 25ltr, 205ltr, 1000ltr and 1050ltr containers.
Keywords
  • MOULD RELEASE PREPARATIONS
  • FOR MOULDING METALS
  • MEDIUM OILS
  • FOR MOULDING
  • OILS
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 2710 - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. GIR 5(b) has been used to identify the type of packaging: available in 5ltr, 25ltr, 205ltr, 1000ltr and 1050ltr containers. GIR 6 has been used to classify the goods to subheading level – 271019 – Medium oils. 8 Digit Code: 27101929 – Other than Kerosene. Also classified in accordance with: HSENS to 2710