Information for ruling 600008612
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 club when it is being transported or not in use. The headcover is made from black polyurethane with a textile backing, and has an inner layer of velour with a sponge backing to provide protection. It is an elongated shape, has a round plastic counter attachment for indicating the club number, and is designed with an elasticated section to securely fit the headcover on the golf 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