Information for ruling 600012815
This section is Advance Tariff Ruling
- Start date
- 13 Apr 2025
- Expiry date
- 12 Apr 2028
- Commodity code
- 4203300010 (opens in new tab)
- Description
- The product is a leather belt made from bovine leather. It is hand-made. It uses vegetable tanning to tan the leather. The belts are stitched using waxed cotton or nylon. The design of the belt is hand-carved into the leather. The edge of the belt is sanded and, in some cases, dyed or painted. The belt buckles are made from stainless steel. It is packaged in corrugated cardboard.
- Keywords
-
- WITH BUCKLE FASTENING
- HANDMADE
- BELTS
- CLOTHING ACCESSORIES
- LEATHER
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 4203 - Articles of apparel and clothing accessories, of leather or of composition leather GIR 5b Has been used to identify the type of packaging: Packaged in corrugated cardboard. GIR 6 Has been used to classify the goods to subheading level 420330 - Belts and bandoliers 10 digit code: 4203300010 - Hand-made Also classified in accordance with: Chapter 42 note 4 Harmonised System Explanatory Notes (HSEN’s) to heading 4203