Information for ruling 600013181
This section is Advance Tariff Ruling
- Start date
- 29 May 2025
- Expiry date
- 28 May 2028
- Commodity code
- 4205009000 (opens in new tab)
- Description
- A leather strap used for attaching to a guitar and to go around the musicians shoulders for added support. The strap is adjustable and has holes in both ends for attaching to the guitar, and it has stitching around the edging of the strap. It is made from snake skin, with a decorative pattern through the centre.
- Keywords
-
- STRAPS
- PUT UP FOR RETAIL SALE
- TANNING
- MACHINE STITCHED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4205 - Other articles of leather or of composition leather. 8 Digit Code 42050090 - Other than, Of a kind used in machinery or mechanical appliances or for other technical uses. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 4205.