Information for ruling 600006947
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Product is a pack of 100 (50 pairs) disposable gloves. They are made of 100% high density polyethylene. Packaged in a OPP plastic bag.
- Keywords
-
- DISPOSABLE
- GLOVES
- OF PLASTIC
- POLYETHYLENE
- 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 of 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 5b - has been used to identify the type of packaging as a pack of 100 (50 pairs) and packaged in a OPP 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 note 1 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926 including note (1)