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Information for ruling 600005786

This section is Advance Tariff Ruling

Start date
02 Mar 2023
Expiry date
01 Mar 2026
Description
A grey PVC skinny belt, an accessory for your waist and goes around gowns, skirts, dresses, party attire, and other formal and casual outfits. It is a grey-coloured stitched skinny belt made from PVC material with a metal buckle. This belt has a width of 15mm and comes in various lengths and colours Comes packaged in a grey or black coloured mailing bag.
Keywords
  • BELTS
  • CLOTHING ACCESSORIES
  • OF PLASTIC
  • OF POLYVINYL CHLORIDE
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 which includes other articles of plastic GIR 5B has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level. 39262000 includes articles of apparel and clothing accessories including gloves, mittens, and mitts Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (1) to heading 3926