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Information for ruling 600010816

This section is Advance Tariff Ruling

Start date
20 Nov 2024
Expiry date
19 Nov 2027
Description
The product is a hand warmer. The outside material is woven and the inside is lined with fleece. The item works by plugging into a power bank, which is found within the zipped section of the item. There are three heat settings and a optional neck strap for support. Mainly used outdoors and comes packaged in a poly bag.
Keywords
  • FOR OUTDOOR USE
  • FLEECE
  • PUT UP FOR RETAIL SALE
  • WITH HEATING DEVICE
  • FOR THE HANDS
  • WOVEN
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of Heading 6217 - Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 GIR 5 (b) has been used to identify packaging ; packed in a poly bag. GIR 6 has been used to classify the goods to subheading level 621710 - Accessories. 10 digit code 6217100090 : Other than hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to Heading 6217