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Information for ruling 600012463

This section is Advance Tariff Ruling

Start date
19 Mar 2025
Expiry date
18 Mar 2028
Description
The Palladium Film is a miscellaneous article, manufactured from polyester film and metal and used, along with others, in the manufacture of blood glucose testing strips. It is comprised of a 170-180 micrometre thick polyester film. The product is presented in 613-630m rolls, coated on one side only with a 0.028 micrometre layer of palladium (PD) metal. The product has a surface resistivity of between 8.0 an 12.0 ohms/sq and contains no aluminium.
Keywords
  • IN ROLLS
  • PALLADIUM
  • OF POLYESTER
  • OF PLASTIC
  • OF METAL
  • FILM
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIRS) GIR 1 - Has been used to classify this product by the terms of heading 3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 6 – Has been used to classify the goods to subheading level: 392062 - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters; Of poly(ethylene terephthalate) Eight Digit Code – 39206219 - Other than poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates Ten Digit Code – 3920621952 - Film of poly(ethylene terephthalate), poly(ethylene naphthalate) or similar polyester, coated on one side with metal and/or metal oxides, containing by weight less than 0.1% of aluminium, of a thickness of not more than 300 micrometres and having a surface resistivity of not more than 10 000 ohms (per square) (as determined by the ASTM D 257 method) Also classified in accordance with: Chapter Note 10 to chapter 39 Harmonised System Explanatory Notes (HSENs) to Heading 3920 refers