Information for ruling 600008839
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 4015900000 (opens in new tab)
- Description
- Rubber gloves used for washing up dishes and for household cleaning to protects hands. They are made from a natural latex. The gloves come in several sizes, small, medium and large. They also come in several colours, yellow, pink and black. They are packed in a plastic bag and packed in a cardboard carton for retail.
- Keywords
-
- FOR CLEANING
- FOR SAFETY
- OF RUBBER
- PUT UP FOR RETAIL SALE
- RUBBER GLOVES
- FOR PROTECTION
- 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 5(b) has been used to identify the type of packaging. The gloves are packed in a plastic bag inside a card carton. 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: The Harmonised System Explanatory notes (HSENs) to heading 4015.