Information for ruling 600005802
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2023
- Expiry date
- 19 Feb 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Black polyurethane leather belt with three rows of metal studs and a metal buckle. The belt is adjustable and can be worn on either the waist or hips. Fits sizes from small to extra-large. Packaged in a clear cellophane wrapper.
- Keywords
-
- OF PLASTIC
- OF POLYURETHANE
- BELTS
- CLOTHING 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 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 (HSEN’s) Note (1) to heading 3926