Information for ruling 600014317
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2026
- Expiry date
- 11 Jan 2029
- Commodity code
- 8549990000 (opens in new tab)
- Description
- Sheets of powder coated aluminium foil, produced as a result of Lithium-Ion battery manufacture, as offcuts/quality failures. Imported as electrical waste products. The sheets consist of Lithium Iron Phosphate (LFP) in a powder form coating and are combined with their conductive additive - Carbon black (CB), and the glue/binder that holds the powder to the foil sheets. The powder coating is thin and makes up around 50% mass of the electrode, given that the foil thickness is around 10 microns. The LFP material is around 95% mass of the coating, with Carbon black and the binder making up the remainder.
- Keywords
-
- NOT PUT UP FOR RETAIL SALE
- COATED
- ALUMINIUM FOIL
- CARBON BLACK
- CONTAINING LITHIUM
- ELECTRODES
- WASTE OR SCRAP
- 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: GIR1 – has been used to classify this product by the terms of heading 8549 – Electrical and electronic waste and scrap. GIR6 – has been used to classify the goods to subheading 854999 – Other than containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs). Also classified in accordance with: Section note 6 (A) (i) (ii) Harmonised System Explanatory Notes (HSENs) Note to heading 8549