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This section is Advance Tariff Ruling Information for ruling 600015991

Start date
01 Sep 2026
Expiry date
31 Aug 2029
Description
Black Leather Gloves. Black leather exterior with synthetic lining Packaged stored in archival preservation packaging.
Keywords
  • OF LEATHER
  • GLOVES
  • FOR WOMEN
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 4203 - Articles of apparel and clothing accessories, of leather or of composition leather GIR 5b - has been used to identify the type of packaging - stored separately in archival preservation packaging. GIR 6 - has been used to classify the goods to subheading level 420329 - Gloves, mittens and mitts; Other than Specially designed for use in sports 8 Digit Code 42032990– Other; Other than Protective for all trades Also classified in accordance with: Chapter 42 Notes 1 and 4 Harmonised System Explanatory Notes (HSEN’s) to 4203 Harmonised System Explanatory Notes (HSEN’s) to 9705 A(3)