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Information for ruling 600011366

This section is Advance Tariff Ruling

Start date
12 Sep 2024
Expiry date
11 Sep 2027
Description
The product is made of polished synthetic quartz or other glass material in squares with worked, bevelled edges. Size varies between 4 x 4 x 0.06 and 9 x 9 x 0.12 inches. Coated with a metal based film, for example of chromium or molybdenum. To be used as an optical absorber in the making of photomask blanks to be used in semiconductor manufacture.
Keywords
  • COATED
  • BEVELLED
  • FOR SEMICONDUCTOR PRODUCTION
  • GLASS
  • EDGE WORKED
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)) GIR 1 has been used to classify this product by the terms of heading 7020 - Other articles of glass 8 Digit Code 70200080 - Other than elsewhere specified within this subheading Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to heading 7020