Information for ruling 600010998
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2024
- Expiry date
- 18 Jul 2027
- Commodity code
- 1521909900 (opens in new tab)
- Description
- Natural bees wax. The product is used as an additive in a variety of applications such as cosmetics, foodstuffs, care of the skin, candle making, and many more. The wax is obtained from raw beeswax combs, which is collected from specialised bee farms. The wax is then sent to a refining plant to be processed and purified. The wax is chopped into crumbs, then melted in wax tanks (1 ton volume stainless steel food grade heating tank) A percentage water is added to the wax. The water and wax are heated to 100 to 128 C until the wax totally melts into clear a liquid. Then it is processed 10 to15 times for filtrations by filter machines. The wax solution is then passed through clean water with activated carbon added to absorb any further impurities and allowed to solidify. That solution is then passed through an extrusion machine to create the pellet shapes, before packing and exporting. Packaged in resealable - 500g and 200g bags (20.9 x 14.7 x 3.2 cm), for retail and wholesale use.
- Keywords
-
- CANDLES
- AS PELLETS
- PUT UP FOR WHOLESALE
- ORGANIC
- BEESWAX
- PUT UP FOR RETAIL SALE
- PERFUMERY/COSMETIC OR TOILET PREP.
- PURIFIED
- 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: 1521 - Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. GIR 5a has been used to identify the type of packaging: 500g and 200g bags (20.9 x 14.7 x 3.2 cm) Resealable poly backs. GIR 6 has been used to classify the goods to subheading level: 152190 Other than vegetable waxes. 8 – Digit code: 15219099- Other than - Beeswax and other insect waxes, whether or not refined or coloured – Raw. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading: Chapter 51 (4) Harmonised System Explanatory Notes (HSEN) to heading: 15.21 (ii) Combined Nomenclature Explanatory Note CNEN to heading: 1521 Refers.