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Information for ruling 600006736

This section is Advance Tariff Ruling

Start date
24 May 2023
Expiry date
23 May 2026
Description
Unisex half finger gloves with grippers on the palm side of the glove. The gloves are black and made from a knitted material. The palms and fingers up to the knuckle joint are covered with PVC dots to improve grip when lifting or holding items. Made from: 88% acrylic, 11% polyester and 1% elastane. Packed on a hang tag.
Keywords
  • COVERED
  • OF ELASTANE
  • OF POLYESTER
  • OF PLASTIC
  • KNITTED
  • OF POLYVINYL CHLORIDE
  • GLOVES
  • OF ACRYLIC
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)). GIR 1 has been used to classify this product by the terms of heading 6116 - Gloves, mittens and mitts, knitted or crocheted GIR 5b has been used to identify the type of packaging – hang tag GIR 6 has been used to classify the goods to subheading level 611610 - Impregnated, coated, covered or laminated with plastics or rubber 8 Digit Code 61161080 – Other than Gloves impregnated, coated, covered or laminated with rubber 10 Digit Code 6116108091 – Other than laminated. Also classified in accordance with: Chapter Note 1 Additional Chapter Note 3 Harmonized system explanatory notes (HSEN) to Heading 6116