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Information for ruling 600013798

This section is Advance Tariff Ruling

Start date
31 Oct 2025
Expiry date
30 Oct 2028
Description
A cement mix used as a conductive material that solves grounding problems, material to use in areas of poor conductivity, such as rocky ground, mountain tops and sandy soil. GEM dramatically reduces earth resistance and impedance measurements, used before installing grounding systems. Packed in 25 lb bag with handles Main component is Calcined Petroleum Cokes
Keywords
  • ELECTRODES
  • PUT UP FOR RETAIL SALE
  • AS POWDER
  • PETROLEUM COKE
  • OF CEMENT
  • IN CONTACT WITH THE GROUND
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2713: Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals GIR 3b has been used as the petroleum coke is the essential character GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 271312:Calcined Also classified in accordance with: Harmonised System Explanatory Notes to heading 2713