Guidance

Agarose beads chemically modified with 10% by weight of protein A (Tariff notice 1)

Check the tariff classification for agarose beads chemically modified with 10% by weight of protein A.

Applies to England, Scotland and Wales

New regulation

A New regulation was published on 18 October 2023 and entered into force 20 days after this date.

L Series

Reg 2023/2218

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

3913 90 00

Description of goods

Agarose beads chemically modified with 10% by weight of protein A. The beads are stored in an aqueous storage buffer, containing 40-60% by weight of beads.

The product is used as a resin in affinity chromatography. It acts as a selective filtration medium in specific processes to isolate antibodies, for example, monoclonal antibodies.

The agarose polymer chains are highly cross-linked to form a rigid matrix to which recombinant protein A molecules are covalently bound. The product is packed in 50-litre containers.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 5 and 6 (a) to Chapter 39 and the wording of CN codes 3913 and 3913 90 00.

The product interacts with antibodies but does not contain antibodies. Protein A is not an immunological product, as it is not directly involved in the regulation of immunological processes as defined by Note 2 to Chapter 30. Classification of agarose chemically modified with protein A in heading 3002 is therefore excluded.

The product is a chemically modified polymer as defined by Note 5 to Chapter 39 and the Harmonized System Explanatory Note (HSEN) to Chapter 39, General, part ‘Polymers’, the third paragraph. Therefore, the product cannot be classified in heading 3504, as other protein substances and their derivatives not elsewhere specified or included (see also HSEN to heading 3504, point (B), first paragraph).

The product is in the form of a dispersion (suspension) which is a primary form within the meaning of Note 6 (a) to Chapter 39. It is therefore covered by the wording of heading 3913 as a modified natural polymer in primary forms. Classification in heading 3926 as other articles of plastics and articles of other materials of headings 3901 to 3914 is thus excluded.

Consequently, the product is to be classified under CN code 3913 90 00 as other natural polymers and modified natural polymers, not elsewhere specified or included, in primary forms.

Contact details

Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 19 January 2024