Skip to main content
Back

Information for ruling 600013534

This section is Advance Tariff Ruling

Start date
03 Oct 2025
Expiry date
02 Oct 2028
Description
Silicon Iron Chrome anodes The silicon iron anodes act as the positive electrode, while the buried or submersed structure being protected (e.g., pipelines, tanks, or marine structures) serves as the negative electrode. The anodes will consume over time whereas the structure will remain intact. The goods are packaged into crates
Keywords
  • ELECTRODES
  • FERRO-SILICON
  • IRON
  • FERRO-ALLOYS
  • ANODES
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 (GIRs): GIR 1 has been used to classify the product by the terms of heading 7202 - Ferro-alloys GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 720299 - other than elsewhere specified 8-digit code 72029980 – other than elsewhere specified 10-digit code 7202998090 – other than elsewhere specified in this chapter Also classified in accordance with: Note 3 to Section XV Note 1(c) to Chapter 72 Subheading note 2 to chapter 72 Harmonised System Explanatory Notes (HSENs) to 7202