Skip to main content
Back

Information for ruling 600013266

This section is Advance Tariff Ruling

Start date
02 Jun 2025
Expiry date
01 Jun 2028
Description
Coloured Iron Oxide pigment mixed with other diluents (excipients) to be used for the colour coating of pharmaceutical and dietary supplement solid oral dose tablets made from the following: ingredients Iron Oxide (largest pigment), CAS No 51274-00-1. Polymer (e.g. HPMC/PVA), Plasticiser (e.g. PEG), secondary colourants (e.g. Calcium Carbonate/Lakes/Dyes), Other diluents. Customers will disperse the product in water and stir for a set period of time. This will then be applied to the surface of solid oral dose tablets (pharmaceutical or dietary supplements) in a coating pan. Reproducibility of colour is critical for pharmaceutical products, and in coatings the colour is applied to the tablet with a polymer and plasticiser. In effect the polymer acts as the glue to stick the colour to the tablet and the plasticiser allows the film to have elasticity to minimise friability. Typical Pack weight is 20-25kg of powder in polyethylene bags sealed with a zip tie and then packed in a cardboard box.
Keywords
  • AS A POWDER
  • NOT PUT UP FOR RETAIL SALE
  • PREPARED PIGMENTS
  • IRON OXIDES
  • ACRYLIC POLYMERS
  • WITH COLOURING SUBSTANCE
  • 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: GIR 1 has been used to classify this product by the terms of heading 3206 Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined. GIR 5b has been used to identify the type of packaging. 20-25kg of powder in polyethylene bags, packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 320649 other than Ultramarine and preparations based thereon, lithopone and other pigments and preparations based on zinc sulphide. 8-digit code 32064970 other than magnetite. 10-digit code 3206497090 Other than elsewhere specified in this heading. Also classified in accordance with: Heading 28 Chapter note 1. Heading 3206 Chapter notes 1 & 3. Harmonised System Explanatory Notes (HSEN) to heading 3206 note (A)