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Information for ruling 600011277

This section is Advance Tariff Ruling

Start date
13 Sep 2024
Expiry date
12 Sep 2027
Description
This is a green M balm non toxic anatomical embalming fluid for preserving of the deceased for long term preservation to be used in universities for teaching surgical and training purposes. The chemicals are made up of mainly volatile organic compounds water content. It is a clear liquid and is a new product which is used as a non toxic tissue preservative fluid. It is free from formaldehyde,
Keywords
  • FOR STUDENTS
  • FOR EMBALMING
  • CHEMICAL PRODUCTS
  • EMBALMING FLUID
  • ORGANIC COMPOUNDS
  • PRESERVATIVES
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(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. GIR 5(b) used to identify the type of packaging. Packed in plastic canisters. GIR 6 has been used to classify the goods to subheading level 382499 - Other than elsewhere specified in this heading. 8 Digit Code - 38249992 - Other than specified elsewhere in this heading; other than specified elsewhere in this heading; chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; In the form of a liquid at 20 ° 10 Digit Code - 3824999299 Other than specified elsewhere in this heading. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3824.