Information for ruling 600012737
This section is Advance Tariff Ruling
- Start date
- 09 May 2025
- Expiry date
- 08 May 2028
- Commodity code
- 2910900005 (opens in new tab)
- Description
- Epoxy Resin Uses: toughness, chemical resistance, and strong adhesion to coated surfaces Packed in drums, IBC`s or delivered in ISO tanks.
- Keywords
-
- EPOXY-PHENOLS
- EPHEDRINES EPICHLOROHYDRIN
- AS LIQUID
- ORGANIC COMPOUNDS
- EPOXIDE RESINS
- CHEMICAL PREPARATIONS
- 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: GIR1 has been used to classify this product by the terms of heading 2910 - Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives GIR 5 (b) has been used to identify the type of packaging – in drums, IBC`s or delivered in ISO tanks GIR 6 has been used to classify the goods to subheading level 291090 - Other 10 Digit Code: 2910900005 – 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 molecule weight or molecular structure, whether or not containing curing agents, or additives complying with note 1) g) to chapter 29, 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:- Chapter29 note 1 Harmonized System Explanatory Notes (HSENS) to 2910