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Information for ruling 600012040

This section is Advance Tariff Ruling

Start date
17 Jan 2025
Expiry date
16 Jan 2028
Description
A semi solid lubricating preparation, composed of over 70% petroleum oils, as a carrier for the basic constituent which is Molybdenum disulfide, plus grease thickening components to solidify the oils and additives.
Keywords
  • LUBRICANT PREPARATIONS
  • FOR GREASING
  • MOLYBDENUM
  • PETROLEUM OILS
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3403: Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, fur skins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals GIR 6 has been used to classify this product by the terms of heading 340319:Containing petroleum oils or oils obtained from bituminous minerals, other than preparations for the treatment of textile materials, leather, fur skins or other materials 8 Digit code 34031910: Containing 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3403