Information for ruling 600010879
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2024
- Expiry date
- 25 Jul 2027
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Boxing gloves used for sporting activities in boxing for protecting the hands; it has a velcro fastening on the wrist. Made from polyurethane/polyvinyl chloride. Made by textile machinery. Packed in a clear polyethene bag.
- Keywords
-
- FOR PROTECTION
- OF POLYURETHANE
- PUT UP FOR RETAIL SALE
- BOXING-GLOVES
- WITH VELCRO
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5(b) has been used to identify the type of packaging. Packed in a polythene bag. GIR 6 has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3926. Chapter Note 1 to heading 3926.