Information for ruling 600008611
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A golf club headcover shaped to cover and protect the head of a golf putter when transported or not in use. The headcover is made from black polyurethane with a textile backing. It has an inner layer of velour with a sponge backing to provide protection. It has a Velcro fastener to secure the headcover to the club. The headcover is embroidered with the company name and logo.
- Keywords
-
- SPORTS
- COVERS
- GOLF
- GOLF HEADCOVERS
- POLYURETHANES
- PADDED
- FOR PROTECTION
- 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 (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 6 - Has been used to classify the goods to subheading level 392690 Other than previously specified in the heading 8 Digit Code 39269097 Other than Perforated buckets and similar articles used to filter water at the entrance to drains or Protective face shields/visors 10 Digit Code 3926909790 Other than previously specified in the heading Also classified in accordance with: Chapter Note 1 refers Harmonised System Explanatory Notes (HSENs) to Chapter 39 refers Harmonised System Explanatory Notes (HSENs) to Heading 3926 refers