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Information for ruling 600015590

This section is Advance Tariff Ruling

Start date
24 Jun 2026
Expiry date
23 Jun 2029
Description
A mixture of rubber granules from different sources: - Mechanically ground trainer soles - Recycled EPDM (ethylene propylene diene monomer) Rubber - Coloured EPDM Rubber It is a grind blend intended for mixing with polyurethane and then used as a top layer for sports surfacing and floor layers on playgrounds. It is packaged in 25kg bags for transport and storage.
Keywords
  • AS PRIMARY FORM
  • SYNTHETIC RUBBER
  • MIXED
  • EPDM
  • GROUND
  • AS GRANULES
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 4002 - Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip GIR 3B has been used to determine the EPDM rubber as the essential character GIR 5B has been used to determine the packaging - 25kg bags for transport and storage GIR 6 has been used to classify this product to sub-heading level 400270 - Ethylene-propylene-non-conjugated diene rubber (epdm) Also classified in accordance with: Chapter Note 1 to Chapter 40 Chapter Note 3(b) to Chapter 40 Harmonised System Explanatory Note (HSEN) (A) to Heading 4002