Information for ruling 600011981
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2025
- Expiry date
- 20 Jan 2028
- Commodity code
- 3824509000 (opens in new tab)
- Description
- Product is a double component for smoothing and levelling floors. The powder component is mixed with a pre-gauged, protein free polymer liquid, giving a free-flowing floor compound that can be applied from depths of 2mm – 12mm in one application. Once mixed, product will remain workable for 20 - 25 minutes and it will accept light foot traffic after 2 hours in ideal conditions and floor coverings can be applied after 12 hours. Presented as a double component product, with component A (bag) and component B (bottle) being used to create a homogenous product. Component A is provided in a 3-ply paper bag with a plastic internal liner, with a nominal 20kg weight. Component B is provided in a plastic bottle / jerry can, with a nominal 4.5litre measurement.
- Keywords
-
- MIXTURES
- OF POLYMER
- NON-REFRACTORY SURFACINGS
- FOR FLOORING
- NON-REFRACTORY CONCRETES
- PUT UP FOR RETAIL SALE
- NON-REFRACTORY MORTARS
- 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 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 5B has been used to identify the type of packaging: bag and plastic bottle GIR 6 has been used to classify the goods to subheading level 382450 - Non-refractory mortars and concretes 8-digit code 38245090 - Other than concrete ready to pour Also classified in accordance with: Harmonised System General Explanatory Notes to heading 3824