Information for ruling 600010880
This section is Advance Tariff Ruling
- Start date
- 12 Sep 2024
- Expiry date
- 11 Sep 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A hand wrap used for protection when training in boxing. Made from polyvinyl chloride 70% nylon, 30% cotton with a knitted finish, made through textile machinery and packed in a mesh bag then in a clear polythene bag with velcro fastening for securing around the wrist.
- Keywords
-
- WRIST SUPPORT
- OF TEXTILE MATERIAL
- FOR BOXING
- PUT UP FOR RETAIL SALE
- WITH VELCRO
- KNITTED
- ONLY FOR SUPPORT
- 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 terms of heading 6307 - Other made-up articles, including dress patterns. GIR 5(b) used to identify the type of packaging. Packed in a clear polythene bag. GIR 6 has been used to classify the goods to subheading level 630790 - other than floor cloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079010 - Knitted or crocheted. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6307.