Information for ruling 600012032
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2025
- Expiry date
- 14 Jan 2028
- Commodity code
- 3824999390 (opens in new tab)
- Description
- The product is a powder blend used for coating seeds. The blend is used in an agglomeration process, with added water, to coat agricultural and horticultural seeds. Apart from making the seed a uniform shape and size to improve the sowing process, the properties of the blend once coated on to seed are that it allows both water and air in through the coating, so that the seed can germinate once planted. The blend is packaged in 1000KG bulk bags. There are four ingredients in which ingredient 4 the powder, wood-flour is considered to give the essential ingredient within the mix.
- Keywords
-
- MIXTURES
- DOLOMITE
- IN BAGS
- CHEMICAL PREPARATIONS
- AS POWDER
- FOR COATING
- WOOD FILLER
- BENTONITE
- 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 - bulk bag. GIR 6 has been used to classify the goods to subheading level 382499 – Other than elsewhere specified 8 Digit Code 38249993 - Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; Other than in the form of a liquid at 20 °c 10 Digit Code 3824999390 – Other Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3824