Information for ruling 600012191
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2025
- Expiry date
- 02 Mar 2028
- Commodity code
- 3907300080 (opens in new tab)
- Description
- 2 component solvent free epoxy based metal filled repair paste The product is based on epoxy resin filled with fine metal powders and polyamide curatives The product is packed in white plastic containers ranging from 150gm to 30kg
- Keywords
-
- MIXTURES
- CHEMICAL PRODUCTS
- EPOXIDE RESINS
- OF PHENOL-FORMALDEHYDE POLYMERS
- IN SOLID FORM
- POLYMERS
- EPOXY-PHENOLS
- 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 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5b has been used to identify the type of packaging – white plastic containers ranging from 150gm to 30kg GIR 6 has been used to classify the goods to subheading level 390730 – Epoxide resins 10 digit code 3907300080 – Other; Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups Also classified in accordance with: Chapter 39 note 3 (c) HSEN to chapter 39