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Information for ruling 600008912

This section is Advance Tariff Ruling

Start date
22 Nov 2023
Expiry date
21 Nov 2026
Description
Latex palm coated gloves that are red in colour. They have a seamless poly-cotton liner. The crinkle finish latex coating provides grip, durability, and resistance to abrasion. The gloves are made from polyester and are knitted.
Keywords
  • OF LATEX
  • COATED
  • OF POLYESTER
  • PROTECTIVE GLOVES
  • KNITTED
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 6116 - Gloves, mittens and mitts, knitted or crocheted GIR3b has been used as the textile is considered to give the essential character and the rubber coating is merely for reinforcement GIR 6 has been used to classify the goods to subheading level 611610 - Impregnated, coated, covered or laminated with plastics or rubber 8 Digit code 61161020 - Gloves impregnated, coated, covered or laminated with rubber 10 Digit code 6116102091 - Other than laminated Also classified in accordance with: Additional Chapter Note to Chapter 61 Note 3 refers Harmonized System Explanatory Notes (HSENS) to 6116