{"data":{"id":"39808","type":"heading","attributes":{"goods_nomenclature_item_id":"4201000000","description":"Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material","description_plain":"Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN207","type":"footnote"},{"id":"TN208","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"8","type":"section"}},"chapter":{"data":{"id":"39807","type":"chapter"}},"commodities":{"data":[{"id":"69691","type":"commodity"},{"id":"69692","type":"commodity"}]}}},"included":[{"id":"8","type":"section","attributes":{"numeral":"VIII","title":"Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)","position":8,"section_note":null}},{"id":"39807","type":"chapter","attributes":{"goods_nomenclature_item_id":"4200000000","description":"ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)","formatted_description":"Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)","chapter_note":"1. For the purpose of this chapter, the term 'leather' includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.\r\n\r\n2. This chapter does not cover:\r\n\r\n    a. sterile surgical catgut or similar sterile suture materials (heading [3006](/headings/3006));\r\n\r\n    b. articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with fur skin or artificial fur or to which fur skin or artificial fur is attached on the outside except as mere trimming (heading [4303](/headings/4303) or [4304](/headings/4304));\r\n\r\n    c. made up articles of netting (heading [5608](/headings/5608));\r\n\r\n    d. articles of Chapter [64](/chapters/64);\r\n\r\n    e. headgear or parts thereof of Chapter [65](/chapters/65);\r\n\r\n    f. whips, riding-crops or other articles of heading [6602](/headings/6602);\r\n\r\n    g. cuff-links, bracelets or other imitation jewellery (heading [7117](/headings/7117));\r\n\r\n    h. fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);\r\n\r\n    (ij) strings, skins for drums or the like, or other parts of musical instruments (heading [9209](/headings/9209));\r\n\r\n    k. articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings);\r\n\r\n    l. articles of Chapter [95](/chapters/95) (for example, toys, games, sports requisites); or\r\n\r\n    m. buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading [9606](/headings/9606).\r\n\r\n3. (A) In addition to the provisions of note 2 above, heading [4202](/headings/4202) does not cover:\r\n\r\n    - a. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading [3923](/headings/3923));\r\n\r\n    - b. articles of plaiting materials (heading [4602](/headings/4602)).\r\n\r\n    (B) Articles of heading [4202](/headings/4202) and [4203](/headings/4203) which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter [71](/chapters/71).\r\n\r\n4. For the purposes of heading [4203](/headings/4203), the expression 'articles of apparel and clothing accessories' applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading [9113](/headings/9113)).\r\n\r\n### Additional chapter note\r\n\r\n1. For the purposes of the subheadings of heading [4202](/headings/4202), the term 'outer surface' is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN207","type":"footnote","attributes":{"code":"TN207","description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"id":"TN208","type":"footnote","attributes":{"code":"TN208","description":"The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/syria-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/syria-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20006854-duty_expression","type":"duty_expression","attributes":{"base":"2.00 %","formatted_base":"\u003cspan\u003e2.00\u003c/span\u003e %","verbose_duty":"2.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country duty","measure_type_series_id":"C","measure_component_applicable_code":1,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"103","measure_type_series_description":"Applicable duty"}},{"id":"20006854","type":"measure","attributes":{"id":20006854,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20006854-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"-1012545550-duty_expression","type":"duty_expression","attributes":{"base":"20.00 %","formatted_base":"\u003cspan\u003e20.00\u003c/span\u003e %","verbose_duty":"20.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"305","measure_type_series_description":"VAT"}},{"id":"-1012545550","type":"measure","attributes":{"id":-1012545550,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012545550-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"69691","type":"commodity","attributes":{"description":"Riding saddles, of leather, hand-made","number_indents":1,"goods_nomenclature_item_id":"4201000010","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":69691,"formatted_description":"Riding saddles, of leather, hand-made","description_plain":"Riding saddles, of leather, hand-made","parent_sid":null,"validity_start_date":"1998-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20006854","type":"measure"},{"id":"-1012545550","type":"measure"}]}}},{"id":"69692","type":"commodity","attributes":{"description":"Other","number_indents":1,"goods_nomenclature_item_id":"4201000090","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":69692,"formatted_description":"Other","description_plain":"Other","parent_sid":null,"validity_start_date":"1998-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20006854","type":"measure"},{"id":"-1012545550","type":"measure"}]}}}]}