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Information for ruling 600011801

This section is Advance Tariff Ruling

Start date
19 Dec 2024
Expiry date
18 Dec 2027
Description
Diagnostic slides to detect antibodies in serum. Designed to diagnose autoimmune diseases. The product has a tissue substrate (which is the endomysial antigen (EMA-IgA)) on the slide which is produced from an animal by product. Using cryotomy a frozen section of biological material is attached to the glass microscope slide. This section is then fixed onto the slide and packaged in a foil pouch. The actual diagnostic slide is a glass microscope slide with hydrophobic coating. The dimensions of the glass slide is L75mm x W25mm x D1mm. The slides are fixed and individually vacuumed packed in a foil pouch (60 x 120mm) with 0.5g gel desiccant. After these slides have been exported they are added to a diagnostic kit and sold onto hospitals to test for auto-immune diseases. When the slides are used in hospital laboratories the patient sera (from their blood sample) is applied onto this slide/section (substrate). If the patient has an antibody against the antigen then it binds to it. By reading the section on a microscope a fluorescence image shows if the patient is positive or negative. A positive reading/result is indicative of an autoimmune disease.
Keywords
  • VACUUM-PACKED
  • ANTIGENS
  • DIAGNOSTIC REAGENTS
  • FOR DIAGNOSTIC USE
  • MICROSCOPE SLIDES
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 GIR 3B has been used as the tissue substrate (antigen) is considered to be the essential character. GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 300215 - Immunological products, put up in measured doses or in forms or packings for retail sale Also classified in accordance with Chapter 30 Note 2 Harmonised System Explanatory Notes to 3002 (C) (2)