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Information for ruling 600014367

This section is Advance Tariff Ruling

Start date
12 Nov 2025
Expiry date
11 Nov 2028
Description
Masterbatch based on Polystyrene containing graphite. Materials: Polystyrene, plus Styrene (Impurity) preparation is presented in pellet form (3mm x 3mm) Use: added to base polymers during manufacturing in order to colour plastic products Packaging: typically shipped in 25 kg lined bags or larger bulk containers
Keywords
  • AS PELLETS
  • STYRENE
  • COLOURING MATTER
  • CHEMICAL PREPARATIONS
  • PETROLEUM COKE
  • POLYSTYRENE
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 3206 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks GIR 5b has been used to identify the type of packaging – typically shipped in 25 kg lined bags or larger bulk containers GIR 6 has been used to classify the goods to subheading level 320649 – Other colouring matter and other preparations; other than elsewhere specified 8 digit code 32064970 - Other than magnetite 10 digit code 3206497090 – Other than elsewhere specified Also classified in accordance with: Chapter notes 1 & 3 HSEN to 3206 HSEN to chapter 32 HSEN to 2803 Chapter 28 note 1