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