Information for ruling 600005672
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2023
- Expiry date
- 26 Feb 2026
- Commodity code
- 4202929890 (opens in new tab)
- Description
- This is a netted turtle bag. It is knitted and made from 100% recycled polyester. It comes in two colours of green & cream. It is produced in China.
- Keywords
-
- OF POLYESTER
- WITH HANDLE
- KNITTED
- WITH CARRYING HANDLE, BAGS
- 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 Tables 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, 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 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: The Harmonised System Explanatory Notes (HSENs) to heading 4202 Additonal Note 1 to Chapter 42.