Information for ruling 600008128
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2023
- Expiry date
- 01 Oct 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A mitten style glove designed for babies aged 3 to 12 months. It is designed to protect a babies hands from getting chaffed whilst chewing. It has silicone elements on the glove for the baby to chew on and also has a heart shaped silicone element which is detachable. The glove is made from a woven material, consisting of 76% cotton, 11% polyester, 2% nylon, 3% resin. The chewing elements are made from 100% food grade silicone. It is machine washable and comes in 4 different colours. The glove has a crinkly sound to it for interaction. A sample has been sent from the applicant. It is packed with it's own laundry bag inside a poly bag which is inside a cardboard box which is letter box sized and has a picture of a baby wearing the glove.
- Keywords
-
- MITTENS
- OF TEXTILE MATERIAL
- OF SILICONE
- PUT UP FOR RETAIL SALE
- FOR BABIES
- 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)). General Interpretative Rules (GIRs) 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 3(b) has been used as the silicon is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging. It is packed inside a poly bag which is inside a cardboard box. GIR 6 has been used to classify the goods to subheading level 392690 Other than elsewhere specified in this heading. 8 Digit Code - 39269097 - Other than elsewhere specified 10 Digit Code - 3926909790 - Other than elsewhere specified within this subheading. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3926 refers.