Guidance

Brown fused alumina slag (Tariff notice 12)

Check the tariff classification of brown fused alumina slag composed of various chemicals and metals.

A new regulation 2018/407 dated 14 March 18 has been published in L46/6.

New regulation

‘Brown fused alumina slag’ which is a by-product obtained during the production of ordinary electro-corundum in electric furnaces.

The product is composed of the following ingredients:

  • 75% iron
  • 15% silicon
  • 5% titanium
  • 3% aluminium
  • 2% other metals

The product is used for concentrating metal ores by selective flotation in the gravimetric separation process.

72022990

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN), Note 3(a) to Chapter 26, Note 1(c) to Chapter 72, Subheading note 2 to Chapter 72 and by the wording of CN codes 7202, 7202 29 and 7202 29 90.

Classification under heading 2620 is excluded because the product does not fulfil the requirements of Note 3(a) to Chapter 26.

The chemical composition of this product fulfils the requirements of note 1(c) to Chapter 72, defining ferro-alloys, and of subheading note 2 to Chapter 72, defining ferro- alloys of heading 7202.

The two essential characteristics of this product, which are in line with description of ferro-alloys, are that this product is used in gravimetric separation of metal ores and is prepared in electric furnaces (see also the Harmonized System Explanatory Notes to heading 7202, the fourth and sixth paragraphs).

Because of the chemical composition of the product which allows its use in the gravimetric separation of metal ores by selective flotation, the product is to be classified under heading 7202 as a ferro-alloy.

The product is therefore to be classified in CN code 7202 29 90 as other ferro-silicon alloy.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 4 April 2018