Information for ruling 600012003
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2025
- Expiry date
- 03 Feb 2028
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Disposable gloves made from polythene (HDPE 95% & LLDPE 5%). They can be used for first aid, food preparation and general household tasks. The product description provided for size small, advises they are transparent, also there are 10 packs each containing 100 gloves.
- Keywords
-
- PROTECTIVE GLOVES
- OF POLYTHENE
- OF POLYETHYLENE
- DISPOSABLE
- OF PLASTIC
- 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 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 1