Information for ruling 600015304
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2026
- Expiry date
- 19 Apr 2029
- Commodity code
- 2842902000 (opens in new tab)
- Description
- A slurry mixture of Lithium Ion Phosphate (LiPO4), with additional Carbon Black, and binder mixed with water. The slurry is used in the manufacture of battery cathodes (electrodes). The product is in the form of a viscous fluid.
- Keywords
-
- LITHIUM
- CONTAINING CARBON BLACK
- AS LIQUID
- INORGANIC COMPOUNDS
- IRON
- PHOSPHATES
- 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 2842 - Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides GIR 3a has been used as the product is classifiable to multiple headings, GIR 3a has been used to classify this product to a heading including a code with the more specific description - Lithium Iron Phosphate GIR 6 has been used to classify this product to sub-heading level 284290 - Other than double or complex silicates, including aluminosilicates whether or not chemically defined 8 Digit Code 28429020 - Lithium iron phosphate Also classified in accordance with: Chapter Note 1 to Chapter 28 Chapter Note 5 to Chapter 28 Chapter Note 1 to Chapter 38