Guidance

Cast iron (Tariff notice 2)

Check the changes to the clarification for cast iron.

Overview

A new regulation (L55/5 EC Reg 2019/321) dated 18 February 2019 was published on 25 February 2019.

This is considered a change in UK practice.

New regulation

A circular article with a diameter of approximately 500mm and a weight of approximately 23kg. It is made of spheroidal graphite cast iron (ductile iron, EN-GJS-500-7). The article is painted with black bitumen for protection against corrosion.

The article is certified according to EN 124 standard (gully tops and manhole tops for vehicular and pedestrian areas) and it is used as a sewer cover (for example, for rainwater sewers).

Classification (Combined Nomenclature (CN) code)

7325 99 90.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7325 , 7325 99 and 7325 99 90 .

Classification of the article under CN code 7325 10 00 as other cast articles of non-malleable cast iron is excluded as non-malleable cast iron is not deformable under compressive stress, while spheroidal cast iron is deformable under tensile stress and also under compressive stress to a certain degree.

Therefore spheroidal graphite cast iron as such cannot be considered non-malleable iron (see, by analogy, judgement of 12 July 2018, Profit Europe, Joined Cases C-397/17 and C-398/17, EU:C:2018:564).

Classification of the article under CN code 7325 99 10 as other cast articles of malleable iron is also excluded as spheroidal graphite cast iron and malleable cast iron differ in terms of their composition and method of their production.

Even if spheroidal graphite cast iron has characteristics similar to those of malleable cast iron (EN-GJM), none the less it constitutes a separate category (EN-GJS) (see, by analogy, judgement of 12 July 2018, Profit Europe, Joined Cases C-397/17 and C-398/17).

The article is therefore to be classified under CN code 7325 99 90 as ‘other cast articles of other iron’.

This replaces EC Regulation 2017/1232 which has been repealed.

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 tariff notice is published for information purposes only.

Published 7 March 2019