Skip to main content
Back

Information for ruling 600007842

This section is Advance Tariff Ruling

Start date
04 Aug 2023
Expiry date
03 Aug 2026
Description
Household Gloves. Pink gloves with printed design around the cuffs. The gloves cover the whole hand and wrist. Made from latex, polyester and PVC. The latex covers the greatest surface area. For use around the house to protect hands while cleaning. Packaged on a header card. Available in 3 sizes - small, medium and large.
Keywords
  • OF LATEX
  • HOUSEHOLD ITEMS
  • FOR CLEANING
  • OF POLYESTER
  • OF PVC
  • GLOVES
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 4015 - Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber GIR 3b has been used as the latex is considered to be the essential character GIR 5b has been used to identify the type of packaging – header card GIR 6 has been used to classify the goods to subheading level 401519 – Gloves, mittens and mitts; Other than Of a kind used for medical, surgical, dental or veterinary purposes Also classified in accordance with: Additional Chapter Note to Chapter 40 Harmonized system explanatory notes (HSEN) to heading 4015