New regulation
A new regulation was published on 31 May 2021: L 199/4 Reg. 2021/4028
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
Cermet sticks with a uniform round cross-section. The articles of varying lengths and diameters can be solid or they can be perforated and have cooling channels, with blunt ends. Some of the articles may also have been chamfered.
The articles are made of cermet, namely of sintered metal carbide on the basis of tungsten carbide with cobalt as the binding substance.
Based on their low degree of processing, simple form and shape, the articles can be used for a wide range of uses, for example, as reinforcement elements. If further processed, the articles may be used for tools and as tools.
8113 00 90
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4 to Section XV and by the wording of the CN codes 8113 00 and 8113 00 90 .
Classification under CN code 8209 00 80 as sticks and the like for tools, unmounted, of cermets is excluded as the articles can be used for tools and as tools only if further processed and are also suitable for other uses.
The articles fall within the scope of heading 8113 , which covers cermets, whether unwrought or in the form of articles not elsewhere specified in the Combined Nomenclature (see also Harmonized System Explanatory Notes to heading 8113 , sixth paragraph).
Consequently, the articles are to be classified under CN code 8113 00 90 as cermets and other articles thereof.
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.
