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Information for ruling 600009063

This section is Advance Tariff Ruling

Start date
02 Nov 2023
Expiry date
01 Nov 2026
Description
rubber apron with neck halter and tying tapes Materials: Nitrile butadiene and nylon Construction: knitted nylon textile covered on both sides with rubber Use: protection from chemicals and heat sources Packaging: polythene bag, then a quantity is placed into cardboard packaging
Keywords
  • BUTADIENE RUBBER
  • APRONS
  • OF NYLON
  • PROTECTIVE CLOTHING
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 4015 - Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber GIR 5b has been used to identify the type of packaging – polythene bag, then a quantity is placed into cardboard packaging GIR 6 has been used to classify the goods to subheading level 401590 – Other than gloves, mittens and mitts Also classified in accordance with: HSEN to 4008 HSEN to 4015