Information for ruling 600013638
This section is Advance Tariff Ruling
- Start date
- 12 Sep 2025
- Expiry date
- 11 Sep 2028
- Commodity code
- 4811590090 (opens in new tab)
- Description
- A product which is described as 'Filters' which are designed to preserve fresh fruit and vegetables by the adsorption of ethylene. Ethylene is an unwanted ripening hormone produced by fruit and vegetables, leading to premature spoilage. The product is comprised of a paper or plastic substrate with an active coating added to one/both sides. The active coating includes a special expanded clay to give it the special properties for ethylene adsorption. The special clay is protected within a siloxane coating which acts both as a waterproof and gas permeable membrane and a functional barrier so that it can be presented to various food packaging. The special clay is an ultra-absorbent aluminosilicate which has been calcined a second time to allow for super adsorption. It is held within a siloxane coating applied to the whole product designed to protect the clay from moisture whilst not affecting any of the clay’s efficacy. The finished product comes in various sizes, but does not lose its essential character.
- Keywords
-
- COATED
- WITH ABSORBENT LAYER
- FOR PACKAGING GOODS
- ABSORBENT
- FILTERS
- CLAYS
- ETHYLENE
- OF PAPER
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 4811 - Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810. GIR 3 (b) - Has been used as the (Paper) is considered to be the essential character. GIR 6 - Has been used to classify this product by the terms of heading 4811 59 - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives); other than bleached, weighing more than 150 g/m2. Digit Code 48115900 90 – Other than elsewhere specified in this subheading. Also Classified in Accordance with: Harmonized System Explanatory Notes (C) to Heading 4811