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Information for ruling 600013931

This section is Advance Tariff Ruling

Start date
30 Oct 2025
Expiry date
29 Oct 2028
Description
Product is a pack of 100 (50 pairs) disposable gloves. They are made of 100% high density polyethylene. Packaged in a plastic bag with cardboard header.
Keywords
  • HIGH DENSITY POLYETHYLENE
  • OF POLYETHYLENE
  • OF PLASTICS
  • IN PACKS
  • 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 to Heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5B has been used to determine the packaging - Plastic sleeve with cardboard header, for transport and storage. GIR 6 has been used to classify this product to sub-heading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts) Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (1) to heading 3926