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This section is Advance Tariff Ruling Information for ruling 600015824
- Start date
- 15 Sep 2026
- Expiry date
- 14 Sep 2029
- Commodity code
- 3403191000 (opens in new tab)
- Description
- A lubricating preparation composed of over 70% petroleum oils forming a mixture of basic constituent and carrier. The preparation has a variety of uses; including for anti-rust purposes, in the penetration and lubrication of jammed moving parts as well as grease and grime removal from surfaces. The product is presented in an aerosol can containing 400 ml.
- Keywords
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- AEROSOL SPRAY CANS
- LUBRICANT PREPARATIONS
- PETROLEUM OILS
- LUBRICANTS
- ANTI-RUST PREPARATIONS
- 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 3403: Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. GIR 6 - Has been used to classify the goods to subheading level 340319: Containing petroleum oils or oils obtained from bituminous minerals; other than preparations for the treatment of textile materials, leather, furskins or other materials. 8 Digit Code 34031910: Containing 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent. Also classified in accordance with: Chapter 34 Note 4 Harmonized System Explanatory Notes (HSEN’s) to heading 3403 (A) & (E) Harmonized System Explanatory Notes (HSEN’s) to heading 2710 (c) exclusion