Information for ruling 600007907
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 4015190000 (opens in new tab)
- Description
- The item is a gauntlet/glove with a sleeve extension, intended to provide personal protection from heat sources. The product comprises two distinct components- the gauntlet and the sleeve, which are combined in a manufacturing process. The gauntlet component is 40cm in length; the sleeve length can vary depending on customer preference, usually 20cm; so, a standard full product length is 60cm. Both gauntlet and sleeve components are manufactured from a synthetic rubber called nitrile butadiene rubber. Nitrile provides protective properties to include heat, chemical and oil resistance. The gauntlet features a woven cotton interlock lining. The material is manufactured in a spread-coated process where a layer of nitrile rubber is applied to two sides to a knitted Nylon substrate, the finished material is supplied on roll. To manufacture the finished product, the nitrile material is fashioned into a sleeve, then physically attached to the gauntlet. The product is packaged by a pair in a polythene bag, then a quantity is placed into cardboard packaging suitable for shipment.
- Keywords
-
- FOR SAFETY
- OF RUBBER
- PROTECTIVE GLOVES
- WITH SLEEVE PROTECTORS
- GLOVES
- WITH SLEEVES
- 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 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 rubber glove is considered to be the essential character GIR 5b has been used to identify the type of packaging 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: Chapter note 1 to Chapter 40 Section notes (ij) to Section XI Harmonized System Explanatory Notes (HSENs) to heading 4015