Information for ruling 600013441
This section is Advance Tariff Ruling
- Start date
- 05 Aug 2025
- Expiry date
- 04 Aug 2028
- Commodity code
- 3006400000 (opens in new tab)
- Description
- The product is a dental powder preparation used to restore, replace, fill in damaged or missing teeth. Made from silicon dioxide, aluminium dioxide, potassium dioxide, sodium carbonate and zirconium dioxide. Mixed with a liquid. The mix is modelled into the shape of a tooth and then fired in a furnace, where it is hardened to produce a ceramic prosthesis. The product is packaged in plastic bottles of various sizes.
- Keywords
-
- DENTAL PREPARATIONS
- FOR DENTAL WORK
- AS POWDER
- IN BOTTLES
- FOR FILLING
- 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 3006 - Pharmaceutical goods specified in note 4 to this chapter GIR 5B has been used to identify the type of packaging: plastic bottles GIR 6 has been used to classify this product by the terms of heading 300640 -Dental cements and other dental fillings; bone reconstruction cements Also classified in accordance with: Note 4(f) to Chapter 30 Harmonised System Explanatory Notes to heading 3006