Skip to main content
Back

Information for ruling 600012407

This section is Advance Tariff Ruling

Start date
26 Feb 2025
Expiry date
25 Feb 2028
Description
Household rubber gloves. These are triple layered. They are made from natural rubber and nitrile. They are flock lined and have a roll top cuff. They are yellow on colour .Packaged in a plastic bag.
Keywords
  • LININGS
  • HOUSEHOLD ITEMS
  • OF RUBBER
  • NITRILE
  • PUT UP FOR RETAIL SALE
  • 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 (GIRs): 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 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 401519 - Gloves, mittens and mitts; Other than of a kind used for medical, surgical, dental or veterinary purposes. Also classified in accordance with: Chapter note 1 to heading 4015 The Harmonised System Explanatory notes (HSENs) to heading 4015.