Information for ruling 600014318
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2026
- Expiry date
- 19 Jan 2029
- Commodity code
- 8549990000 (opens in new tab)
- Description
- Graphite Electrodes – The product comprises offcuts of powder-coated copper foil sheets, which originate as by-products or quality failures from the manufacture of lithium-ion batteries. These offcuts are classified as waste, typically resulting from issues such as tears during the threading of foil into machinery or inconsistencies in the thickness of the cured coating. In their original form, these electrodes are supplied on rolls. However, as waste, they are found as irregular offcuts rather than continuous rolls. The foil is coated with a thin layer of graphite, which is blended with a conductive additive (carbon black) and a binder that secures the powder to the foil. This powder coating constitutes approximately 50% of the total mass of the electrode, with the copper foil itself being about 10 microns thick. Of the coating, graphite accounts for roughly 95% of its mass, while carbon black and the binder make up the remainder.
- Keywords
-
- ELECTRONIC COMPONENTS
- SCRAP
- ELECTRONIC
- GRAPHITE
- FOILS
- COPPER WASTE AND SCRAP
- 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: GIR 1 - Has been used to classify this product by the terms of heading 8549 - Electrical and electronic waste and scrap GIR 6 - Has been used to classify the goods to subheading level 8549.99 – 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: Harmonised System Explanatory Notes (HSEN) explanatory notes under heading 8549