Information for ruling 600015355
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2026
- Expiry date
- 16 Apr 2029
- Commodity code
- 8549990000 (opens in new tab)
- Description
- The material consists of stacked lithium-ion battery electrodes produced during lithium-ion battery cell manufacturing as a quality reject prior to cell assembly. The material comprises alternating layers of cathode and anode electrodes separated by a thin microporous polymer separator film. The separator is typically composed of polyethylene (PE), polypropylene (PP), or a multilayer polyolefin structure (e.g. PP/PE/PP), with a typical thickness in the range of approximately 10–25 microns. The material is dry and does not contain electrolyte. The stacked electrode material therefore consists of layered aluminium foil cathodes coated with lithium iron phosphate active material and copper foil anodes coated with graphite active material, separated by a thin polyolefin separator film. The cathode sheets consist of aluminium foil coated with lithium iron phosphate (LFP) active material. The LFP is combined with a conductive additive (typically carbon black) and a polymer binder which adheres the coating to the aluminium foil current collector. The anode sheets consist of copper foil coated with graphite active material. The graphite is combined with conductive carbon additives and a polymer binder which secures the coating to the copper foil current collector. Packaging - the material is bagged and stacked on a pallet.
- Keywords
-
- CONTAINING LITHIUM
- COATED
- ALUMINIUM FOIL
- FOILS
- WASTE OR SCRAP
- ELECTRONIC COMPONENTS
- COPPER WASTE AND SCRAP
- ELECTRONIC
- GRAPHITE
- ELECTRODES
- NOT PUT UP FOR RETAIL SALE
- 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)). GIR 1- Has been used to classify this product by the terms of heading 8549 - Electrical and electronic waste and scrap. GIR 5b - Has been used to identify the type of packaging - The material is bagged and stacked on a pallet. GIR 6 - Has been used to classify this product by the terms of heading 8549 99 - Other than; Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs.) Also Classified in Accordance with: Note 6 to Section XVI Harmonized System Explanatory Note (HSENs) to Heading 8549