Information for ruling 600009238
This section is Advance Tariff Ruling
- Start date
- 06 Dec 2023
- Expiry date
- 05 Dec 2026
- Commodity code
- 6216000000 (opens in new tab)
- Description
- Product is a pair of unisex, short fingered sailing gloves. These are waterproof black gloves where the main part is made from woven nylon and polyurethane and has a textile grip reinforcement on the palm and the fingers of woven polyester. They also have a panel made from nylon and elastane and cuffs that are made from neoprene and nylon and have a Velcro fastening at the wrists. The gloves provides UV 50+ protection and have a 4 way stretch. The fingers have offset seams which remove pressure points and reduce wear. The main part is considered to be the essential character as it covers most of the product and is woven nylon.
- Keywords
-
- WOVEN
- OF ELASTANE
- WITH POLYURETHANE
- UNISEX
- OF TEXTILE MATERIALS
- NYLON
- WATERPROOF
- GLOVES
- 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 of 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 6216 Glove, mittens and mitts GIR 3B - has been used as the textile of the palm, fingers and in-between the fingers is considered to be the essential character. Also classified in accordance with: Chapter note 1 to chapter 62 The Harmonized System Explanatory Notes (HSENs) to heading 6216