Information for ruling 600011520
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Rain poncho. This is a lightweight non-durable, disposable poncho designed for short term use. The poncho is a tee shape, fitted over the head with an attached hood, it has two unsealed spaces either side to put the arms through. It is made of 100% Polyethylene; it has no left over right, or right over left fastenings therefore classified as a unisex garment. The poncho measures approximately 126cms in width and 100cms in length. Of a thickness of 0.02mm. It is lightweight, windproof and waterproof, transparent. Presented in a small polythene-grip sealed bag, with the company’s logo describing the product. The bag measures 17cms x 11cms.
- Keywords
-
- WITH HOOD
- NON DURABLE
- FOR UNISEX
- PONCHO
- OF PLASTICS
- RAIN CAPES
- DISPOSABLE
- GARMENTS & ACCESSORIES
- 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 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 - Polythene-grip sealed 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: Chapter 39 Note 1. Harmonised System Explanatory Notes (HSEN) Chapter Notes 1