Information for ruling 600011326
This section is Advance Tariff Ruling
- Start date
- 19 Oct 2024
- Expiry date
- 18 Oct 2027
- Commodity code
- 4202921900 (opens in new tab)
- Description
- A small Polyvinyl Chloride (PVC) Bag with stud fastening that can be carried in the pocket or handbag. The bag contains a larger tote bag of the same material. The bag has the inscription “special friend the world needs your sparkle”. It has a paper tag.
- Keywords
-
- BAGS
- OF PLASTIC
- WITH FASTENING
- SHOPPING BAGS
- POLYVINYL CHLORIDE
- 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 - 4202 - Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper GIR 5(b) has been used to identify the type of packaging GIR 6 Has been used to classify the goods to subheading level - 420292 - other than specified elsewhere in this heading; With outer surface of sheeting of plastics or of textile materials 8 Digit code - 42029219 - Of sheeting of plastics; other than specified elsewhere in this heading Also classified in accordance with: Additional note 1 to Chapter 42 Harmonized System Explanatory Notes (HSENS) to heading 4202