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This section is Advance Tariff Ruling Information for ruling 600016528

Start date
16 Oct 2026
Expiry date
15 Oct 2029
Description
Rubber granules obtained by mechanically grinding down trainer soles and rubber from different sources. This product is used as a top layer for playground and sports surfaces. It is made from recycled EPDM (ethylene propylene diene monomer) rubber and coloured EPDM Rubber. It is packaged in 25kg bags for transport and storage.
Keywords
  • IN BAGS
  • FOR SURFACE COATING
  • SYNTHETIC RUBBER
  • AS GRANULES
  • OF RUBBER
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