Information for ruling 600014471
This section is Advance Tariff Ruling
- Start date
- 24 Dec 2025
- Expiry date
- 23 Dec 2028
- Commodity code
- 3214101000 (opens in new tab)
- Description
- Punctured Tyre Sealant Kit The kit is used as an automotive accessory to provide an emergency seal on punctured car wheels. 1 x kit will contain: 2 x Tyre repair metal cannisters (containing the tyre repair substance), 1 x hi-vis vest, 2 x PVC gloves, 1 x leaflet with guide on how to use and 1 x black zip carry bag. Packaged in a black zip carry bag.
- Keywords
-
- RUBBER MASTICS
- WAISTCOATS
- CAR TYRES
- AS LIQUID
- KITS
- SEALANTS
- TYRE SEALANT
- RUBBER GLOVES
- PETROLEUM GASES
- SETS
- HIGH VISIBILITY
- 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 3214 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like GIR 3b has been used as the tyre sealant is considered to be the essential character. GIR 5b has been used to identify the type of packaging – as a set of goods within black zip carry bag. GIR 6 has been used to classify the goods to subheading level 321410 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 8 Digit Code 32141010 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3506 exclusion note refers Harmonised System Explanatory Notes (HSENs) to 3214 (11) principle refers