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Information for ruling 600005671

This section is Advance Tariff Ruling

Start date
02 Mar 2023
Expiry date
01 Mar 2026
Description
This is a felt bag which is made from recycled 100% polyester material and is nonwoven. It is designed for carrying goods in. It comes in a grey colour. It is made in China.
Keywords
  • ON NON WOVENS
  • OF POLYESTER
  • BAGS
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 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, tools bags, sports bags, bottle-cases, jewellery 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 6 has been used to classify this product by the terms of heading 420292 - Other than elsewhere specified. With outer surface of sheeting of plastics or of textile materials. 8 Digit Code - 42029298 - Of textile materials; other than travelling-bags, toilet bags, rucksacks and sports bags. 10 Digit Code - 4202929890 - Other than hand-made. Also Classified in accordance with: Additional Note 1 to chapter 42.