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Information for ruling 600014981

This section is Advance Tariff Ruling

Start date
27 Jan 2026
Expiry date
26 Jan 2029
Description
The product is an IFU Insertion Filter which is an inline air filtration unit intended for small ventilation systems for rough filtration. It consists of a galvanized steel circular housing fitted with a removable cassette containing a coarse (G3) filter. It is secured by a fine-meshed net with 1mm wire on one side and a 0.5 inch wire mesh on the other side to allow the removal of coarse airborne particles during airflow. There is a side clamp for opening, cleaning or replacing the filter cassette. It is manufactured for installation in standard circular duct sizes for residential and light commercial ventilation applications. The product will either be bubble wrapped and placed in a crate loose or will be packed in a carboard box then placed in a crate.
Keywords
  • OF BASE METALS
  • VENTILATION EQUIPMENT
  • FOR PARTICLES
  • FOR FILTERING GASES
  • GALVANISED STEEL
  • CASSETTES
  • IN A HOUSING
  • AIR FILTERS
  • MESH
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 8421: Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. GIR 5 (b) has been used to identify the type of packaging: the product will either be bubble wrapped and placed in a crate loose or will be packed in a carboard box then placed in a crate. GIR 6 has been used to classify the goods to subheading 842139: Filtering or purifying machinery and apparatus for gases; Other than elsewhere specified. 8 Digit Code: 84213925: Other than with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm; Machinery and apparatus for filtering or purifying air. 10 Digit Code 8421392590: Other than for use in civil aircraft. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Heading 8421