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Information for ruling 600011118

This section is Advance Tariff Ruling

Start date
07 Aug 2024
Expiry date
06 Aug 2027
Description
modified lymphocytes Use: treatment of patients, in clinical trials or commercially marketed cryopreserved for transportation and importation purposes
Keywords
  • FOR MEDICINAL PURPOSES
  • PURIFIED
  • MODIFIED
  • HUMAN BLOOD
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 3002 - Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified GIR 5b has been used to identify the type of packaging – cryopreserved GIR 6 has been used to classify the goods to subheading level 300251 – Cell cultures, whether or not modified; Cell therapy products Also classified in accordance with: HSEN to 3002