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Information for ruling 600015609

This section is Advance Tariff Ruling

Start date
23 Jun 2026
Expiry date
22 Jun 2029
Description
Perfluorosulfonic acid (PFSA) polymer cation exchange membrane in roll form thickness is approximately 127 microns use: a proton exchange membrane in electrochemical applications such in fuel cells systems and electrolysers
Keywords
  • POLYMERS
  • ACIDS
  • FLUORO-POLYMERS
  • NON CELLULAR
  • IN ROLLS
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 3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials GIR 5b has been used to identify the type of packaging – on rolls GIR 6 has been used to classify the goods to subheading level 392099 – Of other plastics 8 digit code 39209959 - Of addition polymerisation products; Other than elsewhere specified 10 digit code 3920995990 – Other than elsewhere specified Also classified in accordance with: HSEN to 3920