Information for ruling 600014526
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2026
- Expiry date
- 13 Apr 2029
- Commodity code
- 3907300080 (opens in new tab)
- Description
- Epoxy Resin derived from Epichlorohydrin & Bisphenol-A. The resin has applications in the manufacture of composites, specialist coatings, adhesives, electronics, and abrasives. It is not put up for retail sale. Packaged in 25kg plastic bags, 500kg plastic bags, and 220kg drums for transport and storage.
- Keywords
-
- AS PRIMARY FORM
- POLYMERS
- EPOXIDES
- EPOXIDE RESINS
- ORGANIC CHEMICALS
- RESINS
- 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 to Heading 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5B has been used to determine the packaging - 25kg plastic bags, 500kg plastic bags, and 220kg drums for transport and storage GIR 6 has been used to classify this product to sub-heading level 390730 - Epoxide resins 10 Digit Code 3907300080 - Other than elsewhere specified in this sub-heading; Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups Also classified in accordance with: Chapter Note 1 to Chapter 39 Chapter Note 1 to Chapter 29 Harmonised System Explanatory Note (HSEN) (3) to Heading 3907