Information for ruling 600014680
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2026
- Expiry date
- 29 Mar 2029
- Commodity code
- 3209100000 (opens in new tab)
- Description
- A polymer-based, clear, colourless, temporary protective coating added to surfaces. It is in liquid form, in aqueous solution, and stored in 3.6 Litre and 18 Litre drums.
- Keywords
-
- VINYL ACETATE POLYMERS
- COLOURLESS
- OF POLYVINYL ALCOHOL
- IN AQUEOUS SOLUTION
- PAINTS AND VARNISHES
- 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 3209 - Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium GIR 5B has been used to determine the packaging - 3.6 Ltre and 18 Litre Drums for transport and storage. GIR 6 has been used to classify this product to sub-heading level 320910 - Based on acrylic or vinyl polymers Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 3209.