Guidance

Masterbatch formed of thermoplastic pellets (Tariff notice 8)

Check the new tariff classification of 'masterbatch' made up of various essential oils, chemicals and a polymer.

A new regulation 2018/267 dated 23 February 2018 has been published in L51/8 covering 2 new items.

New regulation

A product (so-called ‘masterbatch’) in the form of thermoplastic pellets composed of:

  • lavender oil
  • peppermint oil
  • citronellal
  • sodium benzoate
  • a polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE))

The product is used as raw material for the incorporation of the essential oils during the plastic transformation process.

The purpose is to prevent certain animals biting and damaging finished plastic products.

3302 90 90

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN), Note 2 to Chapter 33 and by the wording of CN codes 3302, 3302 90 and 3302 90 90.

Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the essential oils.

The essential oils are the main component and give the product its essential character (that is having repelling properties against rodents, termites and other animals).

The product is therefore to be classified under CN code 3302 90 90 as other mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry.

Also, a product (so-called ‘masterbatch’) in the form of thermoplastic pellets composed of:

  • permethrin (ISO)
  • thymol oil
  • eugenol oil
  • citral oil
  • denatonium benzoate
  • benzoic acid derivatives
  • lidocaine (INN)
  • a polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE))

The product is used as raw material for the incorporation of the insecticide during the plastic transformation process.

The purpose is to prevent termites biting and damaging finished plastic products.

3808 91 10

Classification is determined by general rules 1 and 6 for the interpretation of the CN and by the wording of CN codes 3808, 3808 91 and 3808 91 10.

Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the insecticide.

Classification under heading 3302 is excluded because there are only traces of essential oils (thymol, eugenol and citral) in the product. Therefore they are not contributing significantly to the essential character of the product.

The insecticide (permethrin (ISO)) is the main component and gives the product its essential character (that is, to act against termites).

The product is therefore to be classified under CN code 3808 91 10 as insecticides based on pyrethroids.

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 not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 20 March 2018