Rods of tungsten alloy (Tariff notice 5)
Check the tariff classification for rods of tungsten alloy, containing more than 94% of tungsten and 1.5% of lanthanum.
New regulation
A was published on 7 April 2021:
L 127/26
Reg. 2021/2549
This is not considered a change in Northern Ireland practice.
Description of goods
Rods of tungsten alloy, containing more than 94% by weight of tungsten and 1.5% by weight of lanthanum, with a length of 150 mm and a diameter of 3 mm.
皇冠体育app rods are not obtained only by sintering, they have no coating and are not cored with flux material. 皇冠体育appy are blunt at their ends (i.e. without pointed tips) and they are individually marked by colour. 皇冠体育app colour marking indicates the alloying element and tungsten content. 皇冠体育app rods are packed in batches.
皇冠体育app rods are designed to be sharpened and used as welding electrodes for TIG (Tungsten Inert Gas) welding. 皇冠体育app purpose of the electrode during this welding process is to form the arc between the electrode and the workpiece. 皇冠体育app electrode does not melt during the process; i.e. it is non-consumable.
Classification (Combined Nomenclature (CN) code)
8101 99 10
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 and note 5 (a) to Section XV, note 1 (d) to Chapter 74, subheading note 1 to Chapter 81 and by the wording of CN codes 8101, 8101 99 and 8101 99 10.
皇冠体育app rods need to undergo a special tip grinding process in order to obtain the shape of the tip required to become electrodes properly usable for TIG welding. 皇冠体育apprefore, upon presentation to customs, the objective characteristics of the article are not those of welding electrodes for welding machines of heading 8515.
Consequently, classification as parts of machines or apparatus for arc welding of metals of heading 8515 is excluded.
Given its objective characteristics and properties, the article corresponds to the wording of heading 8101, which includes tungsten (wolfram) and articles thereof. (See also the first paragraph of the Harmonized System Explanatory Notes (HSEN) to heading 8101, which indicates that tungsten (wolfram) in the form of rolled or drawn bars falls in this heading.
That provision is also in line with the first paragraph of the HSEN to heading 8311, according to which electrodes of base metal not coated or cored with flux material are excluded from heading 8311 and are to be classified in the appropriate Chapters according to their constituent material.)
皇冠体育app article is therefore to be classified under CN code 8101 99 10 as bars and rods, other than those obtained simply by sintering, of tungsten.
Contact details
Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: [email protected]
This Tariff notice is published for information purposes only.