Information for ruling 600014316
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2025
- Expiry date
- 10 Dec 2028
- Commodity code
- 3209100000 (opens in new tab)
- Description
- A pre-pressurised aerosol containing water-based line marking paint. Used for marking out site layouts. Product formulation includes resins, pigments, and water. Each aerosol holds 750ml.
- Keywords
-
- POLYMER-BASED PAINTS
- POLYMERS
- AS LIQUID
- ACRYLIC POLYMERS
- PREPARED
- WATER
- PAINTS AND VARNISHES
- PAINT
- AEROSOL SPRAY CANS
- 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 3209 - Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium GIR 5B has been used identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 320910 - Based on acrylic or vinyl polymers Also classified in accordance with: Harmonised System Explanatory Notes to heading 3209